Joseph Corporation manufactures and sells cotton T-shirts. It has two operating departments: assembly and finishing. It also has two service departments: materials management and production control. The following costs were budgeted for the year: Materials management $17,500 Production control $35,000 Assembly $125,000 Finishing $75,000 The cost-allocation base used to allocate production control is the budgeted engineering salaries, and the cost-allocation base used to allocate material management costs is budgeted labor-hours. The details of the cost-allocation base are: Budgeted engineering salaries Budgeted labor-hours Assembly $12,000 1,500 Finishing $16,000 2,000 Materials management $8,000 Production control 750 Calculate the total budgeted overhead for the finishing department under the direct method.