Glee Mason Company is manufacturing computers and has the following cost of inventory data:

Direct Labour$32,900

Purchase of raw materials$57,810

Factory Management monthly Salary$14,100

Monthly Maintenance cost$5640 for factory (50%) and Office (50%)

Advertising expense$42,300

Factory insurance$423

Salesperson, salaries$ 23,500

Rent for factory machinery$10,810

Factory supplies$2,162

Depreciation, office equipment $1,645

Depreciation, factory equipment $9,870

Beg, Raw material$3,760

Ending Raw material$7,755

Beg, Work-in-Process$4,700

Ending, Work-in-Process$2,421

Beg, Finished Goods$10,928

Ending finished Goods$17,907

Sales Revenue$1,175,000

Please calculate Manufacturing Overhead.

A.

43,005

B.

40,185

C.

75,905

D.

28,905