Frame Place manufactures picture frames. Suppose the company’s May records include the items described below. What is Frame Place’s total manufacturing overhead cost in May?

Oil for manufacturing equipment............................................................... $ 35

Wood for frames........................................................................................... $ 50,000

Company president’s salary...........................................................................$ 28,500

Interest expense............................................................................................ $ 2,100

Plant supervisor’s salary.............................................................................. $ 4,500

Depreciation expense on company cars used by sales force........................ $ 2,500

Plant janitor’s salary..................................................................................... $ 1,200

Plant depreciation expense........................................................................... $ 10,000

Glue for picture frames................................................................................. $ 200