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

$47,000

$95,000

$9,000

$5,000