1 1 . The accounting records of Westcott Company revealed the following costs Factory utilities 535 090 Wages of assembly line personnel 170.000 Customer entertainment 45 090 Indirect materials used 19000 Depreciation on salespersons cars 51000 Production equipment rental costs 110 090 Costs that would be considered in the calculation of manufacturing overhead total A . $430 000 B. 5385 000 C.$215, 900 D. $164 000