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Listed below are costs for Trump Company: Direct materials used $25,000 Direct labor 35,000 Indirect labor 10,000 Advertising expense 6,000 Indirect materials 20,000 Depreciation on

Listed below are costs for Trump Company:

Direct materials used	$25,000
Direct labor	35,000
Indirect labor	10,000
Advertising expense	6,000
Indirect materials	20,000
Depreciation on office equipment	2,000
Taxes on factory	3,000
Rent on factory	27,000

The total manufacturing overhead costs are

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