New Age Electronics manufactures surround sound systems and allocates overhead costs using direct-labor hours. They pay their assembly line workers $15 per hour. Unadjusted Cost of Goods Sold for the year was $598,500. Estimated accounting information for the year is as follows: Overhead costs $140,000 Direct materials $355,000 Direct labor costs (7,000 hours @ $15/hour) $105,000 Direct labor hours 7,000 Machine hours 8,000 Actual accounting information incurred for the year was as follows: Direct materials $350,000 Direct labor (7,100 hours @ $15/hour) $106,500 Production Managers Salary $ 25,000 Customer 800# order line $ 2,000 Plant rent $ 75,000 Depreciation on plant and equipment $ 50,000 Marketing expense $ 20,000 Plant utilities $ 19,000 Indirect materials $ 1,000 Delivery expenses to customers $ 5,000 Depreciation on office equipment $ 5,000 Machine hours 7,900 What amount of overhead was allocated/applied?