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
Indirect materials	$50 per direct labour hour
Supervisors' salaries	$16,000 per month
Maintenance	$800 + $40 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.