The Following Information Relates to Webster Inc -How Much Was Webster's Manufacturing Overhead?
A) $21,060
B) $21,970

The following information relates to Webster Inc.: $\begin{array}{|l|r|}\hline \text { Advertising Costs } & \$ 10,270 \\\hline \text { Sales Salary } & 4,500 \\\hline \text { Sales Revenue } & 450,000 \\\hline \text { President's Salary } & 40,300 \\\hline \text { Office Rent } & 61,100 \\\hline \text { Manufacturing Equipment Depreciation } & 2,080 \\\hline \text { Indirect Materials } & 9,360 \\\hline \text { Indirect Labor } & 11,700 \\\hline \text { Factory Repair and Maintenance } & 910 \\\hline \text { Direct Materials } & 28,080 \\\hline \text { Direct Labor } & 35,100 \\\hline \text { Delivery Vehicle Depreciation } & 1,027 \\\hline \text { Administrative Salaries } & 24,700\\\hline \end{array}$
-How much was Webster's manufacturing overhead?

A) $21,060
B) $21,970
C) $24,050
D) $141,897