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
DepreciationPlant 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