Tia's Tea Manufacturing manufactures organic tea and applies manufacturing overhead costs to production at a budgeted

indirectminuscost

rate of $8.00 per direct labor hour. The following data was obtained from theaccountant's records for December 2012:

Direct materials	$100,000
Direct labor (2,000 hours @ $8 per hour)	$16,000
Indirect labor	$5,000
Plant facility rent	$25,000
Depreciation on plant machinery and equipment	$8,000
Sales and commissions paid	$10,000
Administrative expenses	$6,000

Compute the actual amount of manufacturing overhead cost occurred in December 2012.