13. A partial listing of costs incurred at Ben Broke Corporation during November appears below: Direct Materials Utilities - Factory Administrative Salaries Indirect Labor Sales Commission Depreciation of Production Equipment Depreciation of Administrative Equipment Direct Labor Advertising $157,000 $6,000 $99,000 $25,000 $54,000 $46,000 $30,000 $114,000 $61,000 The total actual manufacturing overhead cost included above for November is: A) $77,000 B) $592,000 C) $348,000 D) $31,000