Wild West has developed a cost function for its manufacturing overhead costs. Various manufacturing overhead costs along with their cost functions are shown below: Manufacturing Overhead Cost Cost Function Electricity $400 + $140 per direct labour hour Maintenance $800 + $40 per direct labour hour Supervisors' salaries $16,000 per month Indirect materials $50 per direct labour hour If July production is expected to be 200 units that require 300 direct labour hours, estimated manufacturing overhead costs would be a. $17,430. b. $55,200. c. $63,200. d. $86,200. e. Some other figure not listed here