Gala Sporting Goods Company manufactured 85,000 units in 2020 and reported the following costs: Glue Purchased $16,000 Plant rent $275,000
Materials handling 184,000 Depreciation-equipment 185,000
Spray paint Purchased 18,400 Salary of Plant Manager 38,000
Transportation in 10,500 Property taxes-equipment 27,000
Indirect manufacturing labor 175,200 Depreciation- Sales office computers 15,100
Direct manufacturing labor 1,925,000 Direct material purchases 2,798,000
Direct materials, 1/1/2018 284,000 Direct materials, 12/31/2018 264,200
Finished goods, 1/1/2018 546,000 Sales revenue 10,700,000
Finished goods, 12/31/2018 1,079,000 Sales commissions 107,000
Work-in-process, 1/1/2018 81,000 Sales salaries 473,000
Work-in-process, 12/31/2018 53,000 Advertising costs 390,000
Administration costs 700,000

Required:
Compute manufacturing overhead:

a. $929,100
b. $944,200
c. $933,700
d. $918,600

Quackwatch.com an expert in medical communications, dr. barrett operates 23 web sites; co-edits consumer health digest (a free weekly electronic newsletter); and has been a peer-review panelist for several top medical journals. he has written thousands of articles and delivered more than 300 talks at colleges, universities, medical schools, and professional meetings. his 52 books include the health robbers: a close look at quackery in america and eight editions of the college textbook consumer health: a guide to intelligent decisions. one book he edited, vitamins and minerals: or harm? , by charles marshall, ph.d., won the american medical writers association award for best book of 1983 for the general public and became a special publication of consumer reports books. his other classics include dubious cancer treatment, published by the florida division of the american cancer society; health schemes, scams, and frauds, published by consumer reports books; the vitamin pushers: how the "health food" industry is selling america a bill of goods, published by prometheus books; and reader's guide to "alternative" health methods, published by the american medical association. from 2012 through 2016, he served as north american co-editor of the journal focus on alternative and complementary therapy (fact). his media appearances have included dateline, the today show, good morning america, abc prime time, donahue, cnn, national public radio, and more than 200 radio and television talk show interviews.

His ballance should be $65