The following costs were incurred in August by the Bugs Moran Company:

direct materials................................ ....$33,000

depreciation on factory equipment.....$12,000

factory janitor's salary..........................$23,000

direct labor.............................................$28,000

utilities for factory...................................$9,000

selling expenses....................................$16,000

production supervisor's salary............$34,000

administrative expenses.......................$21,000

Total manufacturing overhead costs for August were?