15. CR Company has the following estimated costs for the next year: Direct materials Direct labour $ 4,000 20,000 Rent on factory building 15,000 Sales salaries 25.000 Depreciation on factory equipment 8.000 Indirect labour Production supervisor's salary 10.000 12,000 CR Company estimates that 20.000 labour hours will be worked during the year. If overhead is applied on the basis of direct labour hours, the gy will be?