Kitty Supplies Company applies manufacturing overhead costs to products as a predetermined rate of $ 30 per direct labor hour. A retail outlet has requested a bid on a special order. Estimates for this order include $40,000 of direct materials and 500 direct labor hours @ $ 20 per hour. Determine the estimated cost for this special order.

a. $ 25,000 b. $ 50,000 c. $ 55,000 d. $ 65,000