Before the year​ began, Venus Manufacturing estimated that manufacturing overhead for the year would be $ 175 comma 900 and that 25 comma 900 direct labor hours would be worked. Actual results for the year included the​ following: Actual manufacturing overhead cost $ 182 comma 000 Actual direct labor hours 20 comma 100 If the company allocates manufacturing overhead based on direct labor​ hours, the manufacturing overhead for the year would have been​ _____ (Round intermediary calculations to the nearest​ cent.)