Wunder Builders estimates the following overhead costs for 2020: Equipment depreciation $30,000 Equipment maintenance 64,000 Factory management salaries 150,000 Factory rent 50,000 Total manufacturing overhead $294,000 Wunder Builders incurred the following costs for 2020 for job 23: Direct material Direct labor $80,000 $60,000 Wunder applies manufacturing overhead based on direct labor cost. Other jobs incurred $320,000 of direct labor. Wunder Builders budgeted $350,000 in direct labor costs and 20,000 machine hours for 2020. Actual manufacturing overhead for 2020 was $300,000. How much overhead will Wunder Builders apply to job 23?