Smith Paints allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost $250,000 Actual manufacturing overhead cost $230,000 Estimated machine hours 20,000 Actual machine hours 21,000

The estimates were made as of the beginning of the year, while the actual results were for the entire year.

At Smith Paints the amount of manufacturing overhead allocated for the year based on machine hours would have been