Consider the following costs:
Direct materials .............................................$33,000
Depreciation on factory equipment................$12,000
Factory janitor’s salary................................. $23,000
Direct labor ......................................................28,000
Utilities for factory............................................$9,000
Selling expenses...............................................$16,000
Production supervisor’s salary.........................$34,000
Administrative expenses..................................$21,000
What is the total amount of manufacturing overhead included above?