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Robin Company has the following balances for the current month: Direct materials used $ 11,000 Direct labor $ 16,200 Sales salaries $ 11,890 Indirect labor

Robin Company has the following balances for the current month:

Direct materials used $ 11,000
Direct labor $ 16,200
Sales salaries $ 11,890
Indirect labor $ 3,190
Production manager's salary $ 5,500
Marketing costs $ 8,240
Factory lease $ 4,390

What is Robin's total manufacturing overhead?

$8,240

$13,080

$27,200

$16,930

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