Consider the elements of cost in Geordie Ltd, namely, the cost of a product, the cost of direct labour and the cost of non-labour expenses (usually referred to as the overhead). In this company the material cost of a product is $6 less than thrice the cost of the direct labour; and the overhead is 3/4 of the direct labour cost. Knowing that the total cost of the product is $120, compute the amount of the overhead.