Fantasy Frames manufactures picture frames. Suppose the companys April records include the following items.

a. Oil for manufacturing equipment . . . . . . . . . . . . . . . . . . . . . . . . . . $ 35

b. Wood for frames . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 50,000

c. Company president's salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 27,000

d. Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000

e. Plant supervisor's salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 3,300

f. Depreciation expense on company cars used by sales force . . . . $ 2,200

g. Plant janitor's salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,700

h. Plant depreciation expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,200

i. Glue for picture frames . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 400

What is Fantasy Frames' s total manufacturing overhead cost in April?