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During the month of September, direct labor cost totaled $14,680 and direct labor cost was...

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Accounting

During the month of September, direct labor cost totaled $14,680 and direct labor cost was 40% of prime cost. If total manufacturing costs during September were $74,600, the manufacturing overhead was: $46,800 $37,900 $8,900 $36,700 * Please show work as I would like to understand it. Some did give me the answer is 37,900... but there not really showing me how they got .6 ... Please show all steps... I would like to undertand the problem.

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