Dawnn Co. worked on various job orders during March 2022. The following information has been provided about March 2022 (

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Dawnn Co. worked on various job orders during March 2022. The
following information has been provided about March 2022 (in $
thousands):
Cost of goods manufactured $82
Beginning work in process inventory $13
Ending work in process inventory
$17
Direct labor cost $35
Beginning raw materials inventory $3
Raw materials purchased during March 2022
$18
Ending raw materials inventory $6
All the raw materials requisitioned during March 2022 were
used as direct materials. What is the amount of manufacturing
overhead applied during March 2022 (in $ thousands)?
$33
$36
$29
$45