Question 30 (5 points) Smoke Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour. The following data are obtained from the accounting records for June 2018: Direct materials $100,000; Direct labor (4,000 hours@$10/hour) $40,000; Indirect labor $10,000: Plant facility rent $26,000; Depreciation on plant machinery and equipment $24,500; Sales commissions $23,000; and Administrative expenses $31,000. The amount of manufacturing overhead allocated to all jobs during June 2018 totals A) $91,500 B) $60.000 C) $76,000 D) $60,500 E) none of the above