Johnson Company applies overhead to products using a plant-wide pre-determined rate of 85% of direct labor cost. Johnson Company had the following inventory balances for 2024: Direct materials Work in process Finished goods January 1 $69,000 $78,000 $36,000 December 31 $18,000 $93,000 $21,000 During 2024, Johnson Company incurred the following costs: Total manufacturing costs CEO's salary Direct materials purchased Factory utilities Depreciation, copier in sales office Advertising Indirect materials Property taxes, factory building Rent Shipping goods to customers Production supervisor's salary Sales commissions $851,000 $325,000 $208,000 $ 39,000 $ 42,000 $ 73,000 $ 17,000 $ 11,000 $ 60,000 $ 28,000 $ 62,000 $ 45,000 Sixty percent of the rent relates to the factory while forty percent of the rent relates to the administrative building. Calculate the amount of overhead cost applied to products during 2024.