ABC Company's manufactures 2 types of bicycles: road bikes and mountain bikes. ABC Company's manufacturing overhead is 60% of its total conversion costs. Beginning work in process inventory is $23,000 and cost of goods manufactured is $151,000. Cost of goods sold is $152,000, and selling, general and administrative expenses are $35,000. If direct labor is $52,000 and if direct materials are $28,000, how much is the manufacturing overhead