ASDesign Corporation Reports the Following Cost Information for March What Is the Amount of Manufacturing Overhead Incurred by the

Multiple Choice

A.S.Design Corporation reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 80,000 \\\hline \text { Finished Goods Inventory, March 1 } & 4,500 \\\hline \text { Finished Goods Inventory, March 31 } & 2,700 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,670 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,000 \\\hline \text { Direct Labor } & 36,300 \\\hline \text { Direct Materials Used } & 16,900 \\\hline\end{array}$$
What is the amount of manufacturing overhead incurred by the company in March?

A) $35,030
B) $143,870
C) $18,130
D) $17,130