A company's manufacturing costs for the past month are direct labor, $20,000; indirect labor, $5,000; factory taxes, $1,000; factory utilities, $4,000; factory insurance, $3,000; indirect materials, $2,000; and direct materials, $10,000. What is the company's manufacturing overhead incurred in the past month? O$12,000 $11,000 $37,000 $14,000 $15,000 $13,000 $45,000