Dawnn Co. worked on various job orders during March 2022. The following information has been provided about March 2022 (in $ thousands):

Cost of goods manufactured $82

Beginning work in process inventory $13

Ending work in process inventory $17

Direct labor cost $35

Beginning raw materials inventory $3

Raw materials purchased during March 2022 $18

Ending raw materials inventory $6

All the raw materials requisitioned during March 2022 were used as direct materials. What is the amount of manufacturing overhead applied during March 2022 (in $ thousands)?

$33

$36

$29

$45