A manufacturing company incurred the following costs: (1) $15,000 for insurance and property tax on the manufacturing building, (2)$39,000 for salary to the quality inspectors at the manufacturing plant, (3) $10,000 for shipping to the customer, and (4)$32,000 for rent on corporate headquarters building. What is the total cost of manufacturing overhead that will be included in the cost of goods manufactured?

A) $54,000

B) $64,000

C) $86,000

D) $96,000