What is the manufacturing overhead?

X Data table Beginning End of End of of Year Year Year Raw materials inventory $ 27,000 $ 34,000 Insurance on plant $ 8,500 Work in process inventory $ 36,000 $ 31,000 Depreciation-plant building and equipment .... $ 12,700 Finished goods inventory. $ 14,000 $ 20,000 Repairs and maintenance-plant $ 4, 100 Purchases of direct materials $ 74,000 Marketing expenses $ 80,000 Direct labor. $ 89,000 General and administrative expenses $ 24,500 Indirect labor. $ 42,000 Print Done For Current Tear Beginning work in process inventory $. 36,000 Plus: Manufacturing costs incurred Direct materials used $ 67,000 Direct labor 89,000 Manufacturing overhead 45700 Total manufacturing costs to account for 201700 Less: Ending work in process inventory 31,000 Cost of goods manufactured 170700