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The following data apply to Stratford Ltd. Direct Materials Inventory, beginning of $ 5,500 the year Direct Materials Inventory, end of the $ 3,000 ear Direct Materials purchased during the $45,000 ear Direct Materials used during the $47,500 ear ork in Process Inventory, beginning of $ 9,000 the year Direct Labour costs during the year $10,000 ork in Process Inventory, end of the $14,000 ear Calculate the amount of Manufacturing overhead cost incurred during the year: Select one: Q a. $22,000 0 b. $20,000 0 c. $18,000 0 d. $10,000 0 e. Cannot be determined by the information given