$5,000
$35,000
$15,000
$45,000
✅ The correct answer is B.
Manufacturing budget = Indirect manufacturing labour + Power cost + Maintenance and supplies
= $20000 + $5000 + $10000 = $35,000
Manufacturing budget = Indirect manufacturing labour + Power cost + Maintenance and supplies
= $20000 + $5000 + $10000 = $35,000