Techno Company uses a job costing system. Techno's schedule of cost of goods manufactured showed the following amounts for the month ended October 31. Cost of goods manufactured $42,000 Cost of direct materials used 18,000 Cost of direct labour ($18 per hour) 63,000 Work in process inventory, October 1 12.000 Manufacturing overhead cost is allocated at the rate of $12 per direct labour hour. Actual manufacturing overhead costs for October amount to $32,000. What is the amount of allocated manufacturing overhead costs for August at Techno Company