Beginning Raw Materials Inventory is $$20,000.$

Raw Materials Purchases were $$113,000,$ and ending Raw Materials Inventory is $$58,000.$ The cost of Indirect Materials used was $$15,000.$

Current Manufacturing Costs were $$200,000.$ Manufacturing Overhead is applied at a rate of $$2\mathrm{.}50$ per Direct Labor dollar.

Beginning Work in Process Inventory is $$117,000,$ and Ending Work in Process Inventory is $$180,000.$

Beginning Finished Goods Inventory is $$8,000,$ and Ending Finished Goods Inventory is $$10,000.$

Adjusted Cost of Goods Sold is $$158,000.$

How much is Actual Manufacturing Overhead?