Consider the following data pertaining to the production of a company for a particular month :

Consider the following data pertaining to the production of a company for a particular month :

Opening stock of raw material ` 11,570

Closing stock of raw material ` 10,380

Purchase of raw material during the month ` 1,28,450

Total manufacturing cost charged to product ` 3,39,165

Factory overheads are applied at the rate of 45% of direct labour cost.

The amount of factory overheads applied to production is