Match Point, Inc. has the following overhead standards: Variable overhead: 5 hours at $7 per hour Fixed overhead: 5 hours at $9 per hour The standards were based on a planned activity of 35,000 machine hours when 7,000 units were scheduled for production. Actual data follow. Variable overhead incurred: $254,750 Fixed overhead incurred: $375,000 Machine hours worked: 34,800 Actual units produced: 7,100 The amount of variable overhead that Match Point applied to production is: