Echher Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for $218,000 and credited for $218,500. The ending balance in the Finished Goods inventory account was $13,000. At the end of the year, manufacturing overhead was overapplied by $36,700.

If the applied manufacturing overhead was $223,900, the actual manufacturing overhead cost for the year was:

$200,700

$260,600

$200,200

$187,200