Jarvis Corp uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead. Manufacturing overhead cost and direct labor hours were estimated at $117,800 and 19,000 hours, respectively, for the year. The company's labor rate is $14 per hour. By the end of the year, Jarvis had incurred $269,500 in total labor costs and $116,200 in actual manufacturing overhead cost. Manufacturing overhead for the year was?