Answer:
Total= $65,900
Step-by-step explanation:
Manufacturing overhead costs are all the production costs that are involved in production but aren't direct material or direct labor.
Manufacturing overhead:
Factory Utilities $1,600
Indirect Materials Used 30,000
Property Taxes on Factory Building 6,400
Indirect Labor Incurred 21,000
Depreciation on Factory Equipment 6,900
Total= $65,900