Selected Data for Young Company for 2009 Is Presented Below

Selected data for Young Company for 2009 is presented below:
$$\begin{array} { | l | r | } \hline \text { Direct labor incurred } & \$ 30,000 \\\hline \text { Indirect labor incurred } & 21,000 \\\hline \text { Factory depreciation } & 5,000 \\\hline \text { Factory utilities } & 7,000 \\\hline \text { Indirect materials used } & 2,000 \\\hline \text { Direct materials used } & 12,000 \\\hline \text { Property taxes on factory building } & 3,000 \\\hline \text { Sales commissions } & 8,000 \\\hline\end{array}$$ What is the manufacturing overhead for 2009?

A) $47,000
B) $50,000
C) $38,000
D) $46,000