Administrative salaries and other administrative costs $ 25,000 Assembly line workers' wages $ 30,000 Depreciation on administrative office equipment $ 8,000 Depreciation on factory production equipment $ 5,000 Direct materials used $ 20,000 Factory supervisory salaries $ 16,000 Marketing and distribution costs $ 24,000 Indirect materials used $ 3,000 Sales revenue $ 120,000 Rent on factory building $ 6,000 Sales salaries and other selling costs $ 32,000 Calculate total manufacturing overhead