4.5-10a Question Help Manton Manufacturing applies manufacturing overhead costs to products at a budgeted indirect - cost rate of $80 per direct manufacturing labor-hour. A retail outlet has requested a bid on a special order of the Toy Bear product. Estimates for this order include: Direct materials of $73,000; 570 direct manufacturing labor-hours at $35 per hour, and a 25% markup rate on total manufacturing costs. Manufacturing overhead cost estimates for this special-order total O A. $63,850 OB. $45,600 OC. $54,750 OD. $65,550