Company Q has the following information for May:

In process - May 1: Job No. 306 Job No. 307 Job No. 308

Materials 30,000 15,000 0

Labor 45,000 30,000 0

Overhead 67,500 45,000 0

Costs added in May:

Materials 7,500 30,000 30,000

Labor 30,000 30,000 60,000

Overhead ? ? ?

Actual overhead costs incurred in May amounted to $172,500. Job Nos. 306 and 307 were completed and transferred out in May. Overhead is applied using a predetermined overhead rate.

Compute: The total amount of overhead assigned to production in May assuming no change in the overhead rate employed.