Based on the following information, determine the manufacturing overhead applied and show your computation.

Terrapin Systems Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, 2019
Beginning raw materials inventory	$ 51,000
Purchases	$ 47,000
Ending raw materials inventory	$ 15,000
Direct labor costs	$ 91,000
Beginning work-in-process inventory	$ 18,000
Ending work-in-process inventory	$ 17,000
Cost of goods manufactured	$240,000
Beginning finished goods inventory	$ 43,000
Cost of goods available for sale	$283,000
Ending finished goods inventory	$ 63,000
Cost of goods sold	$220,000