Enzo Design Corporation Reports the Following Cost Information for March

Enzo Design Corporation reports the following cost information for March: $\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Finished Goods Inventory, March 1 } & 4000 \\\hline \text { Finished Goods Inventory, March 31 } & 2650 \\\hline \text { Work-in-Process Inventory, March 1 } & 9670 \\\hline \text { Work-in-Process Inventory, March 31 } & 1000 \\\hline \text { Direct Labor } & 36,000 \\\hline \text { Direct Materials Used } & 16,900 \\\hline\end{array}$ 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