Answer:
The total manufacturing cost is closest to $64000
Explanation:
The manufacturing overhead costs are costs other than direct costs that incur in the manufacturing of a product and are not directly attributable to a single product. These costs can be fixed or variable or both. We allocate these overheads to product costs using a certain Overhead Absorption rate.
The total Manufacturing overheads = Fixed Manufacturing Overheads + Variable Manufacturing Overheads
Fixed Manufacturing Overheads = $36000
Variable manufacturing Overheads = 2.8*10000 = $28000
Total = 36000 + 28000 = $64000