Relaxing Patio manufactures wood patio furniture. The company reported the following costs for May 2019.

Wood	$221,900
Nails and glue	$12,100
Wood preserving stain	$9,000
Depreciation on saws	$2,300
Depreciation on delivery trucks	$2,000
Assembly line worker's wages	$50,900
Salesman's auto lease	$900
Indirect manufacturing labor	$44,500

*Relaxing Patio treats the cost of nails, glue, wood preserving stains and the depreciation on saws as indirect manufacturing costs. Determine the Relaxing Patio's manufacturing overhead costs for May. Do not enter dollar signs or commas in the input boxes. Manufacturing Overhead Costs: Answer