Answer :
Answer:
$76.670
Explanation:
Manufacturing overhead is the category where all the direct and not-direct cost and expenses are incurred when a product is manufactured. Manufacturing overhead includes depreciation of manufacturing equipment, factory repair and maintenance, the direct and indirect cost of labor, and direct and indirect material used. Other expenses and costs not directly related to the manufacture of products must not be included. Expenses and costs not included (within this question): sales of sales and president salaries, advertising and office rent (if it is not explicitly broke down between factory and office spaces).