Manton Manufacturing applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $60 per direct manufacturing labor-hour. A retail outlet has requested a bid on a special order of the Toy Bear product. Estimates for this order include: Direct materials of $79,000; 680 direct manufacturing labor-hours at $25 per hour, and a 25% markup rate on total manufacturing costs. Manufacturing overhead cost estimates for this special-order total OA. $59,250 O B. $57,800 C. $40,800 O D. $60,550