13) YAZ Corporation is a manufacturer. Assembly line employees and their supervisors worked a combined total of 30,000 hours
during the year. Administrative personnel worked a combined total of 10,000 hours. Total hours worked by YAZ employees
equaled 40,000 hours. Percentage of direct labor hours to total labor hours is 75% calculated as:
		30,000/	40,000	75%
Assume that YAZ uses a burden rate method based on ratio of direct labor hours to total labor hours.
YAZ incurred the following direct costs during the year:
	Materials			$50,000
	Direct Labor + Payroll Taxes			$240,000
	Depreciation of Assembly Equipment			$20,000
			Direct Labor Costs	$310,000
YAZ incurred the following indirect costs during the year:
	Advertising			$30,000
	Administrative Wages + Payroll Taxes			$150,000
	Depreciation of Office Equipment			$1,000
	Rent			$30,000
	Utilities			$6,000
	Miscellaneous			$15,000
		Total Indirect Operating Costs		$232,000
How much of the indirect costs must be added to the cost of inventory?