During the last month, Bella Company had the following data associated with the product it makes: Purchases of raw materials $ 35,000 12,000 Factory supervision Material handling Supplies used in the sale office 2,500 1,500 Research and development.. 3,800 6,000 Sales commissions paid Plant utilities and power ...... 12,600 4,200 Rent on the sales office Depreciation on plant equipment.......... 8,000 What was the cost of manufacturing overhead incurred for the month? $38,900 $36,600 $32,600 $35,100