If cost of goods manufactured is $306,790, beginning work in process inventory, $25,000, and cost to manufacture, $300,000, the ending work in process inventory balance is $18,210. With direct labor c

If cost of goods manufactured is $306,790, beginning work in process inventory, $25,000, and cost to manufacture, $300,000, the ending work in process inventory balance is $18,210. With direct labor costing $140,000 and direct materials costing $90,000, manufacturing overhead is $________.