Use the Following Information for Questions

Use the following information for questions
Bramble Company incurs the following costs during May 2010 when 25,000 umbrellas were produced:

The predetermined overhead rate was based on direct labor hours (DLHs) . Estimated total overhead cost for 2010 was $120,000 and estimated DLHs were 3,000.
-Bramble's total production cost for May 2010 is

A) $ 52,500.
B) $ 60,500.
C) $ 62,500.
D) $ 75,500.
E) $172,500.