The carlin fabrication plant suffered a fire incident at the beginning of the year, which resulted in the loss of property including the accounting records. some data for the year were retrieved, and extracts from it are shown below: total manufacturing overhead costs estimated at the beginning of the year$100,700total direct labor costs estimated at the beginning of the year$185,000total direct labor hours estimated at the beginning of the year3,000 direct labor hourstotal machine hours estimated at the beginning of the year9,600 machine hoursactual manufacturing overhead costs for the year$96,900actual direct labor costs for the year$147,000actual direct labor hours for the year2,900 direct labor hoursactual machine hours for the year10,000 machine hoursthe company's manufacturing overhead allocation is based on the number of machine hours. what is the amount of manufacturing overhead cost allocated to work-in-process inventory during the year? (round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)