Presented below is data from partially completed ledger accounts and additional information for the Channing Manufacturing Company for the year 2020.

Account	Opening Balance	Ending Balance
Raw Materials	$30,000	$50,000
Work-in-Process	$15,000	?
Finished Goods	$20,000	$45,000
Manufacturing Overhead	$0

Additional Information: 1. Direct manufacturing labour wage rate was $15.00 per hour. 2. Manufacturing overhead is allocated at 100% of direct labor cost. 3. During the year, sales revenues were $1,000,000, and marketing and distribution expenses were $150,000. 4. Total direct labour hours used for the period was 25,000 hours. 5. Total debit entries to Raw Materials account during year $320,000. 6. Total credit entries to the Work-In-Process Inventory account during the year was $800,00. 7. Total debit entries to Manufacturing Overhead during the year $80,000. 9. Administrative expenses were $200,000.

What was the amount of manufacturing overhead allocated to jobs during 2020?