The following data is provided MCGA Ltd: Direct Labour $30,100 Purchase of raw materials $52,890 Factory Management monthly salary $ 12,900 Repair for factory (50%) and office (50%) $ 5,160 Advertising expense $38,700 Factory Insurance $387 Sales person, salaries $ 21,500 Rent for factory machinery $ 9,890 Factory supplies $ 1,978 Depreciation, office equipment $ 1,505 Depreciation, factory equipment $ 9,030 Beg, Raw Materials $ 3,440 Ending, Raw Materials $ 7,095 Beg, Work-in-Process $ 4,300 Ending, Work-in-Process $ 2,215 Beg, Finished Goods $ 9,998 Ending, Finished Goods $ 16,383 Sales Revenue $1,075,000 Please calculate the Manufacturing Overhead