Nothwest Outdoor Furniture manufactures wood patio furniture. The company reported the following costs for April 2019. Wood $214,300 Nails and glue $12,000 Wood preserving stain $6,900 Depreciation on saws $3,200 Depreciation on delivery trucks $2,500 Assembly line worker's wages $68,300 Salesman's auto lease $1,100 Indirect manufacturing labor $43,300 *Nothwest Outdoor Furniture treats the cost of nails, glue, wood preserving stains and the depreciation on saws as indirect manufacturing costs. Determine the Nothwest Outdoor Furniture's manufacturing overhead costs for April