Tia's Tea Manufacturing manufactures organic tea and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $8.00 per direct labor hour. The following data was obtained from the accountant's records for December 2012:

Direct materials $100,000

Direct labor (2,000 hours @ $8 per hour) $16,000

Indirect labor $5,000

Plant facility rent $25,000

Depreciation on plant machinery and equipment $8,000

Sales and commissions paid $10,000

Administrative expenses $6,000

Compute the actual amount of manufacturing overhead cost incurred in December 2012.

		$35,000
		$38,000
		$44,000
		$54,000