Frame Pro manufactures picture frames. Suppose the company's March records include the items described below. What is Frame Pro's total manufacturing overhead cost in March?
Company president's salary.................................................................................. $28,000
Plant supervisor's salary........................................................................................ $ 3,300
Plant janitor's salary............................................................................................... $ 1,500
Oil for manufacturing equipment.............................................................................. $ 110
Wood for frames................................................................................................... $48,000
Glue for picture frames............................................................................................ $ 450
Depreciation expense on company cars used by sales force................................. $ 4,100
Plant depreciation expense.................................................................................... $ 8,100
Interest expense..................................................................................................... $ 3,500