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Enzo Design Corporation Reports the Following Cost Information for March

Question 219

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Enzo Design Corporation reports the following cost information for March:  Cost of Goods Manufactured $75,000 Finished Goods Inventory, March 1 4000 Finished Goods Inventory, March 31 2650 Work-in-Process Inventory, March 1 9670 Work-in-Process Inventory, March 31 1000 Direct Labor 36,000 Direct Materials Used 16,900\begin{array}{|l|r|}\hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Finished Goods Inventory, March 1 } & 4000 \\\hline \text { Finished Goods Inventory, March 31 } & 2650 \\\hline \text { Work-in-Process Inventory, March 1 } & 9670 \\\hline \text { Work-in-Process Inventory, March 31 } & 1000 \\\hline \text { Direct Labor } & 36,000 \\\hline \text { Direct Materials Used } & 16,900\\\hline\end{array} What is the amount of manufacturing overhead incurred by the company in March?


A) $30,330
B) $138,570
C) $13,430
D) $12,430

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