XYZ Firm reported the following for September: Beginning WIP $104,000 Sales 960,000 Rent on factory 45,000 Rent on sales facility 30,000 Rent on finished goods warehouse 20,000 Ending WIP 84,000 Direct materials used 100,000 Utilities in factory 23,000 Salary of janitor in factory Salary of sales people Direct labour Indirect labour 34,000 99,000 70,000 18,000 Life insurance for CEO 42,000 What was overhead for the month?