Assume (1) the direct labor cost of $40,000 is 25% of total conversion costs and 40% of total prime costs, (2) the total selling and administrative expense is $62,000, (3) the only variabl selling and administrative expense is sales commissions of 4% of sales, (4) all manufacturing overhead costs are fixed costs, and (5) there are no beginning or ending inventories. What is the total manufacturing overhead cost