Here are selected data for StehliCompany:
| Estimated manufacturing overhead |
$253,500 |
|
Factory utilities |
$30,200 |
| Estimated labor hours |
35,000 |
|
Indirect labor |
$22,400 |
| Actual direct labor hours |
36,000 |
|
Sales commissions |
$53,700 |
| Estimated direct labor cost |
$325,000 |
|
Factory rent |
$47,700 |
| Actual direct labor cost |
$320,000 |
|
Factory property taxes |
$28,100 |
| Factory depreciation |
$66,000 |
|
Indirect materials |
$33,000 |
If the company allocates manufacturing overhead based on direct labor cost, what are the allocated manufacturing overhead costs?