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Selected Data for Young Company for 2012 Is Presented Below

question 34

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Selected data for Young Company for 2012 is presented below:
 Direct labor incurred $30,000 Indirect labor incurred 21,000 Factory depreciation 5,000 Factory utilities 7,000 Indirect materials used 2,000 Direct materials used 12,000 Property taxes on factory building 3,000 Sales commissions 8,000\begin{array}{|l|r|}\hline \text { Direct labor incurred } & \$ 30,000 \\\hline \text { Indirect labor incurred } & 21,000 \\\hline \text { Factory depreciation } & 5,000 \\\hline \text { Factory utilities } & 7,000 \\\hline \text { Indirect materials used } & 2,000 \\\hline \text { Direct materials used } & 12,000 \\\hline \text { Property taxes on factory building } & 3,000 \\\hline \text { Sales commissions } & 8,000 \\\hline\end{array}
What is the manufacturing overhead?


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