Fantastic Props, Inc., designs and fabricates movie props such as mock-ups of star-fighters and cybernetic robots. The companys balance sheet as of January 1, the beginning of the current year, appears below:

Fantastic Props, Inc. Balance Sheet January 1
Assets
Current assets:
Cash		$13,000
Accounts receivable		49,000
Inventories:
Raw materials	$39,000
Work in process	39,000
Finished goods (props awaiting shipment)	46,000	124,000
Prepaid insurance		5,100
Total current assets		191,100
Buildings and equipment	560,000
Less accumulated depreciation	220,000	340,000
Total assets		$531,100
Liabilities and Stockholders' Equity
Accounts payable		$70,000
Capital stock	$240,000
Retained earnings	221,100	461,100
Total liabilities and stockholders' equity		$531,100

Because each prop is a unique design and may require anything from a few hours to a month or more to complete, Fantastic Props uses a job-order costing system. Overhead in the fabrication shop is charged to props on the basis of direct labor cost. The companys predetermined overhead rate for the year is based on a cost formula that estimated $117,000 in manufacturing overhead for an estimated allocation base of $130,000 direct labor dollars. The following transactions were recorded during the year:

a.	Raw materials, such as wood, paints, and metal sheeting, were purchased on account, $80,000.
b.	Raw materials were issued to production, $92,000; $5,800 of this amount was for indirect materials.
c.	Payroll costs incurred and paid: direct labor, $124,000; indirect labor, $52,000; and selling and administrative salaries, $66,000.
d.	Fabrication shop utilities costs incurred, $12,000.
e.	Depreciation recorded for the year, $23,000 ($4,700 on selling and administrative assets; $18,300 on fabrication shop assets).
f.	Prepaid insurance expired, $4,500 ($3,100 related to fabrication shop operations, and $1,400 related to selling and administrative activities).
g.	Shipping expenses incurred, $48,000.
h.	Other manufacturing overhead costs incurred, $17,300 (credit Accounts Payable).
i.	Manufacturing overhead was applied to production. Overhead is applied on the basis of direct labor cost. i need help solving for manufacturing overhead, it was not 241,000 that is found by multiplying 130,000 by .90 to get 117,000 and adding 39,000 plus 39,000 plus 46,000 thanksforyour help