How do I find manufacturing overhead here?

Data table East Aquatic Company Calculation of Cost of Goods Manufactured For Current Year Beginning work in process inventory Plus: Manufacturing costs incurred Direct materials used Direct labor Manufacturing overhead Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 40000 \begin{tabular}{|r|} \hline 72000 \\ \hline 87000 \\ \hline \end{tabular}