Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product Gel used to make the product Fabric used to make the product Lubricants used in the factory equipment Glue used to make the product Wages paid to maintenance workers in the factory Wages paid to assembly line workers Wages paid to factory supervisor Wages paid to CFO Depreciation on factory equipment S37,000 $15,000 $35,000 $2,000 850 $7,000 10,000 $10,000 25,000 S24.250 Depreciation on the accounting department's computers Depreciation on the sales force vehicles Utilities for factory Cost of shipping to customers Property tax on factory equipment Property insurance for the factory Cardboard material to box each pair of shoes Commissions paid to sales force Office supplies for accounting department Janitorial supplies for the factory 3,000 $5,700 $3,700 $12,000 1,000 $1,800 6,250 $7,100 250 S705 What is the total manufacturing overhead for Happy Feet Running Company for the month? O A. $63,555 O B. $73.305 O C. $51,305 OD. $48,50