How much was Carried Away's manufacturing overhead?

The following information relates to Carried Away Hot Air Balloons, Inc.: Advertising Costs $14,600 Sales Salary 17,000 Sales Revenue 650,000 President's Salary 54,000 Administrative Office Rent 65,500 Manufacturing Equipment Depreciation 1,500 Indirect Materials Used 9,800 Indirect Labor 14, 100 Factory Repair and Maintenance 540 Direct Materials Used 31,590 Direct Labor 35,000 Delivery Vehicle Depreciation 800 Administrative Salaries 29,600 How much was Carried Away's manufacturing overhead? O A. $23,900 O B. $25,940 O C. $24,440 O D. $66,590