Sentacks Corporation uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to the products that it produces. At the beginning of 2007, Sentacks estimated 160,000 direct labor hours and $640,000 of manufacturing overhead cost for 2007. By the end of 2007, Sentacks actually used 170,000 direct labor hours and incurred $646,000 of manufacturing overhead cost. Assume that Sentacks uses a job order cost system. How much manufacturing overhead cost would have been applied to a job that used 400 direct labor hours back in March of 2007?