During the month of September, direct labor cost totaled $11

During the month of September, direct labor cost totaled $11,000 and direct labor cost was 40% of prime cost. If total manufacturing costs during September were $73,000, the manufacturing overhead was:

Givens: Direct labor cost = $11,000 Direct labor cost = 0.40 × Prime cost Total manufacturing cost = $73,000 Direct labor cost = 0.40 × Prime cost Prime cost = Direct labor cost ÷ 0.40 Prime cost = $11,000 ÷ 0.40 = $27,500 Total manufacturing cost = Prime cost + Manufacturing overhead cost $73,000 = $27,500 + Manufacturing overhead cost Manufacturing overhead cost = $45,500