Problem
The Smith Company manufactures insulated windows. Costs for March were as follows.
Salary of factory supervisors $25,000
Insurance on salespersons' automobiles 2,000
Indirect materials 4,000
Interest expense 7,500
Direct labor 53,000
Indirect labor 18,000
Salary of corporate vice president for advertising 3,000
Direct materials 48,000
What is Smith Company's actual manufacturing overhead for March?