Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $175,570. Estimated direct labor cost was $448,880 for 18,100 hours. Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,810 hours)	$	44,889
Indirect costs
Indirect labor		2,590
Indirect materials		3,420
Factory rent		3,240
Factory supervision		4,750
Factory depreciation		5,610
Factory janitorial work		1,260
Factory insurance		1,840
General and administrative salaries		4,160
Selling expenses		5,330

Required: 2. Record the actual manufacturing overhead cost incurred.