Please help!!!

Dorton Inc. has the following costs for 2019:

Direct materials used	$150,000
Administrative costs	10,000
Promotion (Advertising) costs	5,000
Factory supervisor salary (indirect labor)	37,000
Depreciation on factory equipment	70,000
Direct labor	20,000
Factory rent	8,000
Indirect materials	35,000
Factory utilities	12,000
Development costs	5,000
Sales Managers Bonus	10,000

The manufacturing overhead costs are:

Travel expenses incurred by the sales department of a manufacturing company would be classified as:

Select one:

a. manufacturing overhead

b. a product cost

c. a period cost

d. a conversion cost

e. indirect labor

Johnson Clothes Ltd. uses job order costing to measure and track product costs. Johnson has determined that machine hours drive its manufacturing overhead costs. During the month of June, the following data were available for Product #95:

Direct labor 350 hours at $10 per hour

Direct materials 40 square yards at $25 per yard

Machine hours used 1,000 hours

If total manufacturing overhead costs during the month totaled $100,000 when a total of 25,000 machine hours were used, what will be the total manufacturing cost of Product #95?

Select one:

a. $ 3,500

b. $ 4,500

c. $12,500

d. $ 4,000

e. $ 8,500