Direct material $ 65000
Direct labor 74000
Factory overhead ?
Beginning work in process inventory 31000
Ending work in process inventory 37680
Beginning finished good inventory 46000
Ending finished good inventory 22000
Additional information last year total operating cost were $256000.this years total operating cost of which 18% constitute selling,general,administrative expenses are $30000 lower than last years's.what amount represents factory overhead ?