XYZ uses job costing. Actual manufacturing overhead for the period is $20,300 while allocated manufacturing overhead is $18,200. What entry will close the manufacturing overhead balance?

Dursley & Marvolo, Attorneys at Law provide a variety of legal services. The law firm uses an activity-based costing system and has developed the following activity pool cost rates:

Activity Cost Pool	Activity Rate
Legal research	$54 per hour of paralegal time
Court filing costs	$670 per case filed
Document preparation	$27 per document

Cost and activity data related to two clients are as follows:

	Client 82	Client 122
Number of paralegal hours	35	79
Number of cases filed	4	6
Number of documents	14	32

How much overhead cost would be allocated to Client 82 using the activity-based costing system?