Joseph Corporation manufactures and sells cotton socks. It has two operating departments: assembly and finishing. It also has two service departments: materials management and production control. The following costs were budgeted for the year:

Materials Management $17,500

Production Control $35,000

Assembly $125,000

Finishing $75,000

Cost-allocation base used to allocate production control is the budgeted engineering salaries. And the cost-allocation base used to allocate material management costs is budgeted labor hours. The details of cost-allocation base is provided below:

Budgeted Engineering Salaries:

Assembly $12,000

Finishing $16,000

Materials Management $8,000

Budgeted Labor Hours:

Assembly 1,500 hours

Finishing 2,000 hours

Production Control 750 hours

Calculate the total budgeted overhead for finishing department under direct method?