Answer:
The Darwin Company
Calculation of Manufacturing Overhead costs:
= $17,200
Explanation:
a) Data and Calculations:
Depreciation on factory equipment $4,700
Indirect labor 5,900
Factory rent 4,200
Factory utilities 1,200
Indirect materials used 1,200
Total Manufacturing overhead costs = $17,200
b) Darwin's manufacturing overhead costs will include only the above listed costs. Sales commissions, direct materials, direct labor, and office salaries expense do not form part of the manufacturing overhead costs. The manufacturing overhead costs are neither direct materials or labor costs or selling and administration costs.