A company manufactures wooden swing sets which are sold partially assembled. The following costs

A company manufactures wooden swing sets which are sold partially assembled. The following costs

were incurred related to the production of 1,400 swings:

Boards (180 feet per swing)     $504,000

Nuts, bolts and washers     2,500

Wood stain     1,500

Chain for swings (40 feet per set)     56,000

Plastic swing seats (two per set)     5,600

What is the total amount which should be included in manufacturing overhead for the month?
a.     $569,600
b.     $65,600
c.     $9,600
d.     $4,000