Determine total manufacturing overhead (Learning Objective 4) McKay Frames manufactures picture frames. Suppose the company's January records include the items described be- low. What is McKay Frames' total manufacturing overhead cost in January? S2-10 Oil for manufacturing equipment... Wood for frames Company president's salary Interest expense... Plant supervisor's salary. 250 $46,000 $26,500 1,500 3,100 Depreciation expense on company cars used by sales forc$ 2,100 1,800 ..$ 6,000 S400 . Plant janitor's salary Plant depreciation expense Glue for picture frames