7. The Casual Furniture Company manufactures outdoor furniture, and incurred the following costs during the month of January: Timber $ 25,000 Paint $ 5,000 Glue $ 500 Wagesassembly personnel $ 20,000 Wagesfactory supervisor $ 3,500 Factory cleaner's wages $ 2,000 Sales commissions $ 10,000 Administrative staff salaries $ 4,000 Depreciationfactory equipment $ 3,000 Depreciationsales office equipment $ 1,000 Utilities, insurancefactory $ 6,000 Utilities, insurancesales office $ 2,000 Advertising $ 8,000 Total costs $ 90,000 The manufacturing overhead is:

A. $14,500. B*. $15,000. C. $ 9,500. D. $ 9,000. E. $19,000.