Thompson Inc Manufacturing Overhead Costs in 2009 Amounted To:
A) $39 000

Thompson Inc.has the following selected information available for 2009:
$\begin{array}{c}\begin{array}{l} \text {Cost of goods manufactured}\\ \text {Cost of goods sold}\\ \text {Direct labour costs incurred}\\ \text {Raw material purchased}\\ \text {Raw material used}\\\\ \text {Beginning work-in-process}\\ \text {Ending work-in-process}\\\end{array}\begin{array}{r}\$180000\\150000\\45000\\90000\\80000\\\\15000\\9000\end{array}\end{array}$

Manufacturing overhead costs in 2009 amounted to:

A) $39 000
B) $55 000
C) $49 000
D) $31 000