The following cost functions were developed for manufacturing overhead costs: Manufacturing Overhead Cost Cost Function Electricity $400 + $140 per direct labor hour Maintenance $800 + $40 per direct labor hour Supervisors' salaries $16,000 per month Indirect materials $50 per direct labor hour If July production is expected to be 200 units that require 300 direct labor hours, estimated manufacturing overhead costs would be? Answer $17,430 $55,200 $63,200 $86,200