Kilt Company had the following information for the year: Direct materials used $ 115,300 Direct labor incurred (5,150 hours) $ 159,900 Actual manufacturing overhead incurred $ 175,400 Kilt Company used a predetermined overhead rate of $43 per direct labor hour for the year and estimated that direct labor hours would total 5,665 hours. Assume the only inventory balance is an ending Work in Process balance of $17,200. How much overhead was applied during the year?