S. Design Corporation reports the following cost information for March:

Cost of Goods Manufactured $75,000
Finished Goods Inventory, March 1 4,000
Finished Goods Inventory, March 31 2,650
Work-in-Process Inventory, March 1 9,670
Work-in-Process Inventory, March 31 1,000
Direct Labor 36,000
Direct Materials Used 16,900

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

C .C)
Cost of Goods Manufactured $75,000
Direct Labor (36,000 )
Direct Materials Used (16,900 )
Work-in-Process Inventory, March 1 (9,670 )
Work-in-Process Inventory, March 31 1,000
Manufacturing Overhead $13,430