Carter Industries uses a predetermined overhead allocation rate based on direct costs. The following are the details of production during the year:

Carter Industries uses a predetermined overhead allocation rate based on direct labor costs. The following are the details of production during the year: + - Total manufacturing overhead costs estimated at the beginning of the year = 5150,000 Total direct labor costs estimated at the beginning of the year = $400,000 Total direct labor hours estimated at the beginning of the year = 13,500 direct labor hours Actual manufacturing overhead costs for the year = $190,000 Actual direct labor costs for the year = 5420,000 Actual direct labor hours for the year = 15,200 direct labor hours Calculate the amount of manufacturing overhead costs allocated to production. (Round any percentages to two decimal places and your final answer to the nearest dollar.)