ABC Company uses job-order costing and has assembled the following cost data for the production and assembly of item X: Direct manufacturing labor wages $35,000 Direct material used 70,000 Indirect...

ABC Company uses job-order costing and has assembled the following cost data for the production and assembly of item X:
Direct manufacturing labor wages                  $35,000

Direct material used                                        70,000

Indirect manufacturing labor                           4,000

Utilities                                                              400

Fire insurance                                                    500

Manufacturing overhead applied                   11,000

Indirect materials                                             6,000

Depreciation on equipment                             600

Based on the above cost data, the manufacturing overhead for item X is?