Clarendon Designs makes fashion clothing and uses job order costing. This month, the firm had $41,000 of factory depreciation, utilities, and insurance. The following transactions also took place: $3,300 of direct materials and $600 of indirect materials were used. $7.400 of direct factory labor cost and $14,800 of indirect factory labor cost were incurred What was the balance in the Manufacturing Overhead account after these transactions? O A $56,400 OB $55,800 OC $41,600 OD $67.100