The following information relates to Carried Away Hot Air Balloons, Inc.:
| Advertising Costs |
$ 15 comma 200 |
| Sales Salary |
18 comma 000 |
| Sales Revenue |
640 comma 000 |
| President's Salary |
58 comma 000 |
| Office Rent |
68 comma 000 |
| Manufacturing Equipment Depreciation |
1 comma 000 |
| Indirect Materials Used |
7 comma 600 |
| Indirect Labor |
10 comma 400 |
| Factory Repair and Maintenance |
660 |
| Direct Materials Used |
23 comma 700 |
| Direct Labor |
33 comma 200 |
| Delivery Vehicle Depreciation |
610 |
| Administrative Salaries |
31 comma 300 |
How much was Carried Away's manufacturing overhead?
A. $ 19 comma 660
B. $ 18 comma 660
C. $ 18 comma 000
D. $ 56 comma 900