Harrison Company Reports the Following Cost Information for August -
What Is the Amount of Manufacturing Overhead Incurred by \text

Harrison Company reports the following cost information for August:
$\begin{array}{|r|r|}\hline \text { Cost of goods manufactured } & \$ 135,800 \\\hline \text { Direct materials used } & 25,300 \\\hline \text { Work in process inventory, Aug. 1 } & 22,500 \\\hline \text { Work in process inventory, Aug. 31 } & 18,500 \\\hline \text { Direct labor incurred } & 63,900 \\\hline\end{array}$
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What is the amount of manufacturing overhead incurred by Harrison Company in August?

A) $25,300
B) $61,944
C) $42,600
D) $63,900