3. Oreo Corporation reports the following cost information for January: $86,500 $12,500 $5,000 Cost of Goods Manufactured Direct Materials Used Finished Goods Inventory, January 1 Finished Goods Inventory, January 31 Work-in-Process Inventory, January 1 Work-in-Process Inventory, January 31 Direct Labor $2,180 $12,700 $1,500 $43,500 What is the amount of manufacturing overhead incurred by Oreo Corporation in the month of January