Alaska Company provided the following data was available for the year ended December 31, 2015:

Raw materials purchases 80,000

Total Manufacturing costs 220,000

Decrease in raw materials inventory 4,000

Decrease in work in process inventory 20,000

Increase in finished goods inventory 45,000

Gross Margin ratio 40%

Factory overhead is applied at 60% of direct labor. How much is the factory overhead cost incurred.