Frame Place manufactures picture frames Suppose the company s May records
Frame Place manufactures picture frames. Suppose the company’s May records include the items described below. What is Frame Place’s total manufacturing overhead cost in May?

Oil for manufacturing equipment............................................................... $ 35
Wood for frames........................................................................................... $ 50,000
Company president’s salary...........................................................................$ 28,500
Interest expense............................................................................................ $ 2,100
Plant supervisor’s salary.............................................................................. $ 4,500
Depreciation expense on company cars used by sales force........................ $ 2,500
Plant janitor’s salary..................................................................................... $ 1,200
Plant depreciation expense........................................................................... $ 10,000
Glue for picture frames................................................................................. $ 200

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