Pear Inc, applies manufacturing overhead to jobs on the basis of direct labor cost. At the beginning of March, the estimated manufacturing overhead was 542,000 and the estimated direct labor cost was $35,000 During the month, the following transactions were recorded by the company: Raw materials: Purchased S42,000 Used (80% direct materials) $40,000 Labor: Direct labor hours worked 3,000 Direct labor cost incurred $34.000 Indirect labor cost incurred $8,000 Manufacturing overhead costs incurred 545.000 (total) Inventories: Raw materials, 3/1 $10,000 Work in process, 3/1 $13,000 Work in process 3/31 $14,000 Finished Goods 3/31 $7,500 Based on the information above, enter the amount of Cost of Goods Manufactured for the month of March 3. Pear Inc, applies manufacturing overhead to jobs on the basis of direct labor cost. At the beginning of March, the estimated manufacturing overhead was S42,000 and the estimated direct labor cost was $35,000 During the month, the following transactions were recorded by the company: Raw materials: Purchased S42,000 Used (80% direct materials) S40.000 Labor: Direct labor hours worked 3.000 Direct labor cost incurred $34,000 Indirect labor cost incurred 58,000 Manufacturing overhead costs incurred S45,000 (total) Inventories: Raw materials, 3/1 $10,000 Work in process, 3/1 $13.000 Work in process 3/31 S14,000 Finished Goods 3/31 $7,500 Based on the information above, how much of the actual manufacturing overhead incurred were not related to indirect labor or indirect materials