The Following Information Relates to Carried Away Hot Air Balloons,Inc

Multiple Choice

The following information relates to Carried Away Hot Air Balloons,Inc.: $$\begin{array} { | l | r |} \hline \text { Sdvertising Costs } & \$ 16,800 \\\hline \text { Sales Salary } & 15,200 \\\hline \text { Sales Revenue } & 570,000 \\\hline \text { President's Salary } & 51,000 \\\hline \text { Office Rent } & 55,000 \\\hline \text { Manufacturing Equipment Depreciation } & 1,500 \\\hline \text { Indirect Materials Used } & 5,700 \\\hline \text { Indirect Labor } & 10,300 \\\hline \text { Factory Repair and Maintenance } & 860 \\\hline \text { Direct Materials Used } & 23,710 \\\hline \text { Direct Labor } & 34,600 \\\hline \text { Delivery Vehicle Depreciation } & 930 \\\hline \text { Administrative Salaries } & 22,400 \\\hline\end{array}$$ How much was Carried Away's manufacturing overhead?

A) $16,000
B) $16,860
C) $18,360
D) $58,310