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?