A.S. Design Corporation reports the following cost information for March:

Cost of Goods Manufactured	$85,000
Finished Goods Inventory, March 1	$4,000
Finished Goods Inventory, March 31	$2,600
WorkinProcess Inventory, March 1	$9,680
WorkinProcess Inventory, March 31	$1,250
Direct Labor	$36,300
Direct Materials Used	$16,900

What is the amount of manufacturing overhead incurred by the company in March?

A.

$ 22,120

B.

$23,370

C.

$149,130

D.

$40,270