Derrald Company manufactures snowboards. Costs for January were as follows.

Indirect labor $11,000

Direct materials 36,000

Income tax expense 14,000

Indirect materials 5,000

Property taxes on the factory building 18,000

Direct labor 31,000

Salespersons commissions 9,000

Interest expense 17,000

Insurance on manufacturing equipment 12,000

What is Derrald Company's actualmanufacturing overheadfor January?

• $86,000
• $60,000
• $55,000
• $16,000
• $46,000
• $77,000
• $34,000