Boston Company manufactures pipes and applies manufacturing overhead costs to production using a budgeted predetermined overhead rate of $18 per direct labor-hour. The following data are obtained from the accounting records for July 2019: Direct materials Direct labor (3,600 hours @ $12 per hour Indirect labor Plant facility rent Depreciation on plant machinery Sales & Administrative expenses $130.000 $43,200 $9,000 $20,000 $8,000 $52,000 The actual amount of manufacturing overhead costs incurred in July 2019 equals $43,200 $37,000 $52,000 $29,000