4. Refer to the following data. Direct material purchased Selling costs Indirect manufacturing labour Head office administrative costs Depreciation on factory equipment Direct labour Direct material used Indirect materials A GA GA GA GA GA GA GA 150,000 5,000 7,000 10,000 70,000 40,000 120,000 45,000 The inventoriable costs are: a. $282,000 b. $312,000 C. $332.000 d. $347.000