Outdoor Furniture manufactures wood patio furniture. The company reported the following costs for December $2023.$

Wood $$200,000$

Nails and glue $11,000$

Wood preserving stain $7,500$

Depreciation on saws $3,000$

Depreciation on delivery truck $2,200$

Assembly line workers$$ wages $56,000$

Salesman$$s auto lease $1,400$

Indirect manufacturing labor $35,000$

Determine the Outdoor Furniture$$s manufacturing overhead costs for December.