Enzo Design Corporation reports the following cost information for March: Cost of Goods Manufactured Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in - Process Inventory, March 1 Work-in - Process Inventory, March 31 Direct Labor Direct Materials Used $85,000 4,000 2,600 9,680 1,275 36,300 16,900 What is the amount of manufacturing overhead incurred by the company in March? A. $149, 155 OB. $40,295 C. $23,395 D. $22,120