White Corporation manufacturers white products, and uses a traditional manufacturing overhead allocation method. Their operations primarily rely on the use of equipment. Select financial data has been provided below:

$-$ Estimated total manufacturing overhead costs $$116,600$

$-$ Estimated machine hours $20,000$ hours

$-$ Actual machine hours $16,500$ hours

$-$ Estimated direct labor hours $32,000$ hours

$-$ Actual direct labor hours $29,100$ hours