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During the month of August, Grandlin Gears applied overhead to jobs using an overhead rate of $0.75 per dollar of direct labor.  Direct labor in August was $156,000.  Estimated overhead in August was $115,600.  Actual overhead was composed of the following items:

Indirect Materials  $16,400

Indirect Materials 22,000

Utilities  24,500

Depreciation  38,700

Repair Expense  13,500

Total  Expense 115,100

How much will Grandlin Gears record as a debit to Manufacturing Overhead during the year?

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