The Smith Company manufactures insulated windows. Costs for March were as follows. Direct labor $53,000 Indirect labor 18,000 Salary of corporate vice president for advertising 25,000 Direct materials 48,000 Indirect materials 4,000 Interest expense 7,500 Salary of factory supervisor 3,000 Insurance on manufacturing equipment 2,000 What is Smith Company's actual manufacturing overhead for March? Group of answer choices $27,000 $9,000 $5,000 $75,000