Constanza Company has the following balances as of the year ended December $31,$

$2019$:

Additional information is as follows:

Cost of direct materials purchased during $2019,$$$82,000$

Cost of direct materials requisitioned in $2019,74,000$

Cost of goods completed during $2019,204,000$

Factory overhead applied $(120\%$ of direct labor$)96,000$

Compute actual factory overhead incurred.