McKay Frames manufactures picture frames. Suppose the company's January records include the items described below.
What is McKay Frames' total manufacturing overhead cost in January?
Oil for manufacturing equipment .......................................................................... $ 250
Wood for frames ............................................................................................. $ 46,000
Company president's salary ............................................................................ $ 26,500
Interest expense ................................................................................................ $ 1,500
Plant supervisor's salary ................................................................................... $ 3,100
Depreciation expense on company cars used by sales force ........................... $ 2,100
Plant janitor's salary .......................................................................................... $ 1,800
Plant depreciation expense ............................................................................... $ 6,000
Glue for picture frames ......................................................................................... $ 400