Given: Tiana Shar, the controller for Bondi Furniture Company, is in the process of analyzing the overhead costs for the month of November. She has gathered the following data for the month. Labor Direct-labor hours: Job 77 3,500 Job 78 3,000 Job 79 2,000 Labor costs: Direct-labor wages $212,500 Indirect-labor wages 15,000 Supervisory salaries 6,500 Material Inventories, November 1: Raw material and supplies $10,500 Work in process (job 77) 53,000 Finished goods 113,000 Purchases of raw material and supplies: Raw material $134,000 Supplies (indirect material) 17,000 Direct material and supplies requisitioned for production: Job 77 $44,000 Job 78 37,500 Job 79 25,500 Supplies (indirect material) 13,000 Total $120,000 Other Building occupancy costs (heat, light, depreciation, etc.) Factory facilities $6,600 Sales offices 1,600 Administrative offices 1,000 Total $9,200 Production equipment costs: Power $4,100 Repairs and maintenance 1,500 Depreciation 1,500 Other 1,000 Total $8,100 The firms job-order costing system uses direct-labor hours (measured at practical capacity) as the cost driver for overhead application. In December of the preceding year, Shar had prepared the following budget for direct-labor and manufacturing-overhead costs for the current year. The plant is theoretically capable of operating at 150,000 direct-labor hours per year. However, Shar estimates that the practical capacity is 120,000 hours in a typical year. Manufacturing Overhead Direct-Labor Hours Variable Fixed 100,000 $325,000 $216,000 120,000 392,400 216,000 140,000 455,000 216,000 During November the following jobs were completed: Job 77 Side chairs Job 78 End tables How do i find: Compute the actual manufacturing overhead incurred during November