Chapter 16, Problem 16.5DMP

I am looking for help with this general accounting question using proper accounting standards.

I need help finding the accurate solution to this general accounting problem with valid methods.

Nimble Industries uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor hours were 14,800 hours and the total estimated manufacturing overhead was $384,800. At the end of the year, actual direct labor hours for the year were 15,200 hours and the actual manufacturing overhead for the year was $406,500. Overhead at the end of the year was _____.