4. A partial listing of costs incurred during July at Admazon Manufacturing appears below: Factory supplies $7,000 Administrative wages and salaries $92,000 Direct materials $176,000 Sales staff salaries $32,000 Factory depreciation $42,000 Corporate headquarters building rent $47,000 Indirect labour $23,000 Marketing $126,000 Direct labour $82,000 The total of the manufacturing overhead costs listed above for July is: A. $119,000 B. $72,000 C. $154,000 D. $104,000