A company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the company worked 60,250 actual direct labor-hours and incurred $522,000 of actual manufacturing overhead cost. The company had estimated that it would work 61,700 direct labor-hours during the year and incur $444,240 of manufacturing overhead cost. The company's manufacturing overhead cost for the year was:(Round your intermediate calculations to 2 decimal places.)