Kilt Company had the following information for the year: Direct materials used$118,500 Direct labor incurred (4,900 hours)$151,400 Actual manufacturing overhead incurred$171,000 Kilt Company used a predetermined overhead rate of $39 per direct labor hour for the year and estimated that direct labor hours would total 5,390 hours. Assume the only inventory balance is an ending Work in Process balance of $17,100. How much overhead was applied during the year