Year Roun Camera manufactures disposable cameras. Suppose the company's June records include the items described below.

What is YearRoundCamera's total manufacturing overhead cost in June?

Glue for camera frames. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$600

Depreciation expense on company cars used by sales force. . . . . . . . . .4,800

Plant depreciation expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14,000

Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,200

Company president's salary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27,500

Plant supervisor's salary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,400

Plant janitor's salary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,300

Oil for manufacturing equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45

Flashbulbs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54,000

Year Round Camera

Computation of Total Manufacturing Overhead

Manufacturing overhead:

Total manufacturing overhead