How do I find overhead?

Antioch Company makes eBook readers. The company had the following amounts at the beginning of Year 2: Cash, $662,000; Raw Materials Inventory, $55,000; Work in Process Inventory, $25,000; Finished Goods Inventory, $60,000; Common Stock, $593,000; and Retained Earnings, $209,000. Antioch experienced the following accounting events during Year 2. Other than the adjusting entries for depreciation, assume that all transactions are cash transactions. 1. Paid $24,000 of research and development costs. 2. Paid $59,000 for raw materials that will be used to make eBook readers. 3. Placed $91,000 of the raw materials cost into the process of manufacturing eBook readers. 4. Paid $78,000 for salaries of selling and administrative employees. 5. Paid $110,000 for wages of production workers. 6. Paid $159,000 to purchase equipment used in selling and administrative offices. 7. Recognized depreciation on the office equipment. The equipment was acquired on January 1, Year 2. It has a $19,000 salvage value and a seven-year life. The amount of depreciation is computed as [(Cost - salvage) = useful life]. Specifically, ($159,000 $19,000) + 7 = $20,000. 8. Paid $106,000 to purchase manufacturing equipment. 9. Recognized depreciation on the manufacturing equipment. The equipment was acquired on January 1, Year 2. It has a $29,000 salvage value and a seven-year life. The amount of depreciation is computed as [(Cost - salvage) + useful life). Specifically, ($106,000 - $29,000) = 7 = $11,000. 10. Paid $45,000 for rent and utility costs on the manufacturing facility. 11. Paid $78,000 for inventory holding expenses for completed eBook readers (rental of warehouse space, salaries of warehouse personnel, and other general storage cost). 12. Completed and transferred eBook readers that had total cost of $255,000 from work in process inventory to finished goods. 13. Sold 840 eBook readers for $427,000. 14. It cost Antioch $134,400 to make the eBook readers sold in Event 13. ANTIOCH COMPANY Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, Year 2 Beginning raw materials Inventory $ 55,000 Purchases 59,000 Raw materials available 114,000 Ending raw materials inventory (23,000) Raw materials used 91,000 Labor 110,000 Overhead Total manufacturing costs 201,000 Beginning work in process inventory 25,000 Total work in process inventory 226,000 Ending work in process inventory (27,000) Cost of goods manufactured 199,000 Beginning finished goods inventory 60,000 Goods available 259,000 Ending finished goods inventory (180,600) Cost of goods sold $ 78,400