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Archangel Manufacturing Has Just Finished the Year 2012 -
Based on the Data Above, How Much Manufacturing

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Archangel Manufacturing has just finished the year 2012. They created a predetermined manufacturing overhead allocation rate at the beginning of the year based on a percentage of direct labor costs. Below are various data:
 Total manufacturing overhead estimated at the beginning of the year: $140,000 Total direct labor costs estimated at the beginning of the year: $350,000 Total direct labor hours estimated at the beginning of the year: 12,000 direct labor hours  Actual manufacturing overhead costs for the year: $159,000 Actual direct labor costs for the year: $362,000 Actual direct labor hours for the year: 12,400 direct labor hours \begin{array} { l l } \text { Total manufacturing overhead estimated at the beginning of the year: } & \$ 140,000 \\\text { Total direct labor costs estimated at the beginning of the year: } & \$ 350,000 \\\text { Total direct labor hours estimated at the beginning of the year: } & 12,000 \text { direct labor hours } \\\text { Actual manufacturing overhead costs for the year: } & \$ 159,000 \\\text { Actual direct labor costs for the year: } & \$ 362,000 \\\text { Actual direct labor hours for the year: } & 12,400 \text { direct labor hours }\end{array}
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Based on the data above, how much manufacturing overhead was allocated to production? (Please round to nearest whole dollar.)

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