Classic Sound is a start-up company that produces vinyl records for numerous record labels worldwide. The company has two full-time employees working in the production department while the CEO splits her time 80/20% between developing new business and overseeing the production process. Information taken from the accounting records for the first three months of operations is shown below.

Beginning raw materials inventory$0

Purchases of raw materials52,000

Ending raw materials inventory26,000

Direct labour41,800

Manufacturing overhead31,400

Beginning work in process inventory0

Ending work in process inventory5,400

Purchase of production equipment120,000

Rent for production facility9,600

What types of expenses are likely included in the total manufacturing overhead cost of $31,400 incurred for the first three months of operation