 Plus the 792 936 thousand that's where we're at at for the factory overhead that ties out to the Trial balance over here factory overhead for the 936 Then we have the overhead rate is on direct labor out percentage of direct labor hours So we have the direct labor used is 780 so if we take a look at this transaction, we're gonna have the 936 how are we calculating that well? We have the direct labor from our last transaction So if we have our last transaction here in The working process this 780,000 was for direct lead labor. So if we take the 780,000 times our percentage which is 1.2 We come up to it 936. So you might be asking well, why would we do that? Why are we allocating?