43. The following cost functions were developed for manufacturing overhead costs. Manufacturing Overhead Cost Electricity Maintenance Supervisors Salaries Indirect Materials Cost Function $50 + $10 per direct labor hour $100 + $15 per direct labor hour $5,000 per month $8 per direct labor hour If July production is expected to be 1,000 units requiring 1,500 direct labor hours, estimated manufacturing overhead costs would be: a. $5,183. b. $38,150. c. $49,500. d. $54,650. e. $5,000