Tito Gonzales, controller, gathered the following information from the accounting records:

Raw materials used $19,000

Direct labor 29,000

Total manufacturing costs 123,000

Work-in-process inventory, Jan. 1 25,000

Cost of Goods Manufactured 88,000

Cost of goods available for sale 151,000

Finished goods inventory, Dec. 31 53,000

Sales revenue 329,000

Selling and administrative expenses 166,000

Income tax expense 18,000

Compute the manufacturing overhead