The Following Cost Functions Were Developed for Manufacturing Overhead Costs

Multiple Choice

The following cost functions were developed for manufacturing overhead costs: $$\begin{array} { l l } \text { Manufacturing Overhead Cost } & \text { Cost Function } \\\text { Electricity } & £ 400 + £ 140 \text { per direct labour hour } \\\text { Maintenance } & £ 800 + £ 40 \text { per direct labour hour } \\\text { Supervisors' salaries } & £ 16,000 \text { per month } \\\text { Indirect materials } & £ 50 \text { per direct labour hour }\end{array}$$ If July production is expected to be 200 units that require 300 direct labour hours, estimated manufacturing overhead costs would be

A) £17,430.
B) £55,200.
C) £63,200.
D) £86,200.