he following information relates to Carried Away Hot Air Balloons, Inc.:

Advertising Costs	$ 13 comma 600$13,600
Sales Salary	14 comma 00014,000
Sales Revenue	480 comma 000480,000
President's Salary	54 comma 00054,000
Office Rent	67 comma 50067,500
Manufacturing Equipment Depreciation	2 comma 5002,500
Indirect Materials Used	6 comma 8006,800
Indirect Labor	12 comma 70012,700
Factory Repair and Maintenance	960960
Direct Materials Used	31 comma 27031,270
Direct Labor	34 comma 80034,800
Delivery Vehicle Depreciation	740740
Administrative Salaries	27 comma 50027,500

How much was Carried Away's manufacturing overhead?

A.

$ 66 comma 070$66,070

B.

$ 22 comma 960$22,960

C.

$ 19 comma 500