What did they calculate to get $59,400 as the manufacturing overhead?

Peterson Corporation Company uses a job costing system and had the following data availab for the current period. \begin{tabular}{|c|l|r|r|} \hline & & & \\ \hline v,vi & Manufacturing overhead & 59,400 & \\ \hline & Accumulated depreciation - Factory equipment & & 13,500 \\ \hline & Accounts payable & & 45,900 \\ \hline & [Torecordthedepreciationonfactoryequipmentandothermanufacturingoverhead. & \\ \hline \end{tabular}