Answer:
$42,400
Explanation:
Given that,
Direct labor cost = $13,055
Direct labor cost was 35% of prime cost
Total manufacturing costs during April = $79,700
Prime cost = Total direct labor cost ÷ 35%
= $13,055 ÷ 35%
= $37,300
Manufacturing overhead:
= total manufacturing costs - Prime cost
= $79,700 - $37,300
= $42,400
Therefore, the manufacturing overhead was $42,400.