Glass Doctor Company manufactures sunglasses. Following is a list of costs the company incurred during May. Use the list to calculate the total manufacturing overhead costs for the month.

Glue for frames ................$ 350

Depreciation on company cars used by sales force .... 3,000

Plant depreciation ................ 9,000

Interest Expense ................ 1,500

Lenses ....................50,000

Company president’s salary ............24,500

Plant foreman’s salary ............... 5,000

Plant janitor’s wages ............... 1,000

Oil for manufacturing equipment ........... 200