The Following Information Relates to Webster Ltd How Much Was Webster's Manufacturing Overhead?
A) $22,240
B) $62,270

The following information relates to Webster Ltd:
$$\begin{array} { | l | l | } \hline \text { Advertising costs } & \$ 13,200 \\\hline \text { Sales salary } & 13,400 \\\hline \text { Sales revenue } & 470,000 \\\hline \text { President's salary } & 60,000 \\\hline \text { Office rent } & 53,500 \\\hline \text { Manufacturing equipment depreciation } & 3000 \\\hline \text { Indirect materials } & 3600 \\\hline \text { Indirect labour } & 12,800 \\\hline \text { Factory repair and maintenance } & 840 \\\hline \text { Direct materials } & 30,870 \\\hline \text { Direct labour } & 31,400 \\\hline \text { Delivery vehicle depreciation } & 910 \\\hline \text { Administrative salaries } & 30,100 \\\hline\end{array}$$
How much was Webster's manufacturing overhead?

A) $22,240
B) $62,270
C) $21,400
D) $25,240