How do I calculate "Overhead"?

ANTIOCH COMPANY Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, 2018 60,000 60,000 120,000 (37,000) 83,000 106,000 Beginning raw materials Inventory Purchases Raw materials available Ending raw Raw materials used Labor Overhead Total manufacturing costs Beginning worK in process inventory Total work in process inventory Ending work in process in Cost of goods manufactured Beginning finished goods inventory Goods available Ending finished goods inventory Cost of goods sold materials inventory 189,000 189,000 ventory 189,000 189,000 $189,000