Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 10,500 hours and the total estimated manufacturing overhead was $228,900. At the end of the year, actual direct labor-hours for the year were 9,700 hours and the actual manufacturing overhead for the year was $206,840. Overhead at the end of the year was: Round your intermediate calculations to 2 decimal places.