During the month of June the work in process inventory has decreased by $15,000 while the finished goods inventory has decreased by $20,000. The cost of goods sold for the month was $70,000. Assume that the prime cost for the month of June was $15,000, calculate the manufacturing overhead applied ($). a. 20,000 b. 105,000 OG 35.000 d. 90.000 e 60.000