At the end of December $2020,$ her accounting records show the following:

$\backslash$table$[[$Utilities for plant.,$$,4,800],[$Delivery expense,$$,1,800],[$Sales salaries expense.,?,$4,700],[$Plant janitorial services. $.,$$$,1,650],[$Work in process inventory, December $31,2020,$$$,6,000],[$Finished goods inventory, December $31,2019,$$$,],[$Finished goods inventory, December $31,2020.,$$$,3,500],[$Sales revenu,$$,101,000],[$Customer service hotline expense.,$$,1,000],[$Direct labor.,$$,29,000],[$Direct material purchases. $.,$$$,36,000],[$Rent on manufacturing plant,$$,8,600],[$Raw materials inventory, December $31,2019,$$$,15,000],[$Raw materials inventory, December $31,2020.,$$$,8,500],[$Work in process inventory, December $31,2019,$$$,]]$

What is the moanufactured overhead