The Milo Company's records for May contain the following information:

Actual direct labour hours 9,000 hours

Actual direct labour cost $47,000

Direct material purchased $16,000

Direct material used $14,000

Cost of goods sold $100,000

Overapplied overhead $5,000

The company uses a predetermined overhead rate of $5.00 per direct labour hour to apply manufacturing overhead to jobs.

What was the actual overhead cost incurred during the month?