Answer: $46000
Explanation:
The manufacturing overhead for the month will be calculated as:
Indirect labour = $15000
Add: Indirect material = $4000
Add: Factory electricity gas = $8000
Add: Factory supervisor salary = $12000
Add: Depreciation on factory building = $7000
Therefore, the total manufacturing overheads would be gotten by adding the above values together whihc will be equal to $46000.