Honeydukes Candy Company reports the following costs and expenses for the month of March: Advertising cost. ...$1,200 Rent on manufacturing equipment ..3,000 Salary of factory manager 4,300 Depreciation on office equipment .600 Direct materials used 42,000 Salary of sales department manager 4,500 Indirect materials 800 Wages for assembly line workers. 28,000 Manufacturing overhead for the month of March is: $8,100 $14.400 $8,700 $4,400