Sheffield Engineering Contractors accumulated service salaries and wages of $$43,800($ $$34,600$ direct and $$9,200$ indirect$)$ on an engineering project. The company applies overhead at a rate of $20\%$ of direct labor.

Assign service salaries and wages and apply overhead. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.45$ or parentheseseg. $(45),)$