Sullen Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year.The company has provided the following data for the most recent year. 
Required:
Determine the amount of manufacturing overhead that would have been applied to all jobs during the period.
Definitions:
Standard Costing
A cost accounting method that assigns fixed overhead costs to goods produced based on standard cost rates, helping to analyze variances between expected and actual costs.
Direct Labour Hours
The total hours worked by production employees that are directly involved in the manufacturing process.
Direct Labour Efficiency Variance
The difference between the actual number of labor hours worked and the standard hours expected, multiplied by the standard labor rate.
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