Final answer:
The total manufacturing overhead for Happy Feet Running Company for the month is $58,775.
Step-by-step explanation:
To calculate the total manufacturing overhead for Happy Feet Running Company, we need to sum up all the costs provided. The costs given are:
- Direct Materials: $20,625
 - Direct Labor: $6,650
 - Indirect Materials: $1,500
 - Indirect Labor: $1,750
 - Depreciation: $4,750
 - Miscellaneous Overhead: $23,500
 
To find the total manufacturing overhead, we simply add up these costs: $20,625 + $6,650 + $1,500 + $1,750 + $4,750 + $23,500 = $58,775.
Therefore, the total manufacturing overhead for Happy Feet Running Company for the month is $58,775 (Option A).