Everlast Co

Multiple Choice

Everlast Co. manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $432,000 payroll for 4,800 direct labor-hours. Listed below is cost driver information used in the product-costing system:What is the total manufacturing overhead for the current product order if the firm uses a plantwide rate based on direct labor-hours?

A) $9,960.
B) $30,240.
C) $43,741.
D) $44,268.
E) $109,352.