. The following data apply to Stratford Ltd.

Direct Materials Inventory, beginning of the year	$ 5,500
Direct Materials Inventory, end of the year	$ 3,000
Direct Materials purchased during the year Direct Materials used during the year	$45,000 $47,500
Work in Process Inventory, beginning of the year	$ 9,000
Direct Labour costs during the year	$10,000
Work in Process Inventory, end of the year	$14,000

Calculate the amount of Manufacturing overhead cost incurred during the year.

Select one:

a. $22,000

b. $20,000

c. $18,000

d. $10,000

e. Cannot be determined by the information given.