4. A partial listing of costs incurred at Peggs Corporation during September appears below: $190,000 Utilities, factory.$30,000 v Utilities, administration building.$60,000 Administrative salaries..$80,000 Indirect laor. 30,000 Sales commissions.. Depreciation of factory equipment $50,000 Direct labor$80,000 Advertising $20,000 32 $40,000 The total of the manufacturing overhead costs listed above for September is: A. $50,000 B. $145,000 C. $110,000 D. $95,000 E. None of the above