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: Advertising Total manufacturing costs $851,000 CEO's salary $325,000 Direct materials purchased $208,000 Factory utilities $ 39,000 Depreciation, copier in sales office $ 42,000 $ 73,000 $ 17,000 $ 11,000 $ 60,000 $ 28,000 Production supervisor's salary $ 62,000 $ 45,000 Indirect materials Property taxes, factory building Rent Shipping goods to customers Sales commissions 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.