Answer:
45,300
Explanation:
The manufacturing overhead is 30%
Direct labour is $105,700
Direct material is $24,400
Therefore the manufacturing overhead can be calculated as follows
The first step is to find the conversion costs
1 -30/100CC= 105,700
1-0.3CC= 105,700
0.7CC= 105,700
CC= 105,700/0.7
CC= 151,000
= 151,000-105,700
= 45,300
Hence the manufacturing overhead is 45,300
