Snappy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at $49,600 and 31,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $2,444 in direct materials and $1,581 in direct labor. The labor rate is $5.10 per hour. By the end of the year, Snappy had worked a total of 36,000 direct labor-hours and had incurred $59,850 actual manufacturing overhead cost.