New Age Electronics manufactures surround sound systems and allocates overhead costs using direct labor hours. They pay their assembly line workers $15 per hour. Unadjusted Cost of Goods Sold for the year was $598,500. Estimated accounting information for the year is as follows: Overhead costs $140,000, Direct materials $355,000, Direct labor costs (7,000 hours @ $15/hour) $105,000, Direct labor hours 7,000, Machine hours 8,000. Actual accounting information incurred for the year was as follows: Direct materials $350,000, Direct labor (7,100 hours @ $15/hour) $106,500, Production Manager's Salary $25,000, Customer 800# order line $2,000, Plant rent $75,000, Depreciation on plant and equipment $50,000, Marketing expense $20,000, Plant utilities $19,000, Indirect materials $1,000, Delivery expenses to customers $5,000, Depreciation on office equipment $5,000, Machine hours 7,900. What amount of overhead was allocated/applied?