Kamrock Applies Manufacturing Overhead Costs to Products at a Budgeted

Kamrock applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $60 per direct manufacturing labor-hour.A retail outlet has requested a bid on a special order of the Toy Mouse product.Estimates for this order include: Direct materials of $50,000; 600 direct manufacturing labor-hours at $20 per hour; and a 20% markup rate on total manufacturing costs.Manufacturing overhead cost estimates for this special order total ________.

A) $46,000
B) $34,000
C) $36,000
D) $40,000