8. Rolldwell Inc. has provided the following information: Beginning Work-in-Process Inventory $60,000 Beginning Raw Materials Inventory 55,000 Purchases and Freight In of Raw Materials 315,000 Ending Raw Materials Inventory 80,000 Direct Labor 70,000 Depreciation-Plant and Equipment 25,000 Plant Utilities, Insurance, and Property Taxes 15,500 Ending Work-in-Process Inventory 23,000 Selling and distribution overhead 40,000 During the year, the company produced and sold 800 units. Calculate the total manufacturing overhead. a) $40,000 b) $33,000 c) $35,000 d) $37,600 2016 Pearson Education Inc