During the current accounting period, a manufacturing company purchased $70,000 of raw
materials, of which $50,000 of direct materials and $5,000 of indirect materials were used in
production. The company also incurred $45,000 of total labor costs and $20,000 of other
manufacturing overhead costs. An analysis of the work-in-process control account revealed
$40,000 of direct labor costs. Based upon the above information, what is the total amount
accumulated in the overhead control account?