At the beginning of the October, Leah's Tax Services had two jobs in process that had the following costs assigned from previous months:

Job Number	Direct Labor	Applied Overhead
AX 1400	$33,000	?
AX 1403	$40,000	?
During October the following costs were added:
Job Number	Direct Labor	Applied Overhead
AX 1400	$25,400	?
AX 1403	$31,600	?
AX 1404	$14800	?

Job AX - 1404 was started but not finished in October. The other jobs were completed in October. Overhead costs include all costs of providing the services that are not traceable to individual jobs. Overhead is applied using a pre-determined overhead rate of 80 percent of direct labor costs in all periods. Actual service overhead for October was $61,600. Leah only adjusts over or under applied overhead when it closes its books for the year at the end of December.

What is the total amount of overhead assigned to jobs in October? (Round your answer to the nearest $1.00.)