14) The following cost functions were developed for manufacturing overhead costs: Manufacturing Overhead Cost Sost Function Electricity $.200+ .20 per direct labor hour Maintenance 5.400 + 5.30 per direct labor hour Supervisors' salaries (Indirect labor) $ 20,000 per month Indirect materials 5.16 per direct labor hour If January production is expected to be 2,000 units requiring 3,000 direct labor hours, estimated manufacturing overhead costs would be: a) $ 20,733. b) $ 198,000. c) S 152,000. d) $ 218,600 Answer: (4 points)