Accounting for overhead Teak Outdoor Furniture manufactures wood patio furniture. The company reports the following costs for June 2012:

Wood

$ 250,000

Nails, glue, and stain

26,000

Depreciation on saws

5,500

Indirect manufacturing labor

38,000

Depreciation on delivery truck

2,300

Assembly line workers’ wages

57,000

Requirement

1. What is the balance in the Manufacturing overhead account before overhead is applied to jobs?