6. Refer to the following data. Directmaterial used Selling costs Indirectmanufacturing labour Head office administrative costs Depreciation on factory equipment Directlabour Manufacturing overtime paid Indirectmanufacturing materials $150,000 S 5,000 $ 7,000 $100,000 $ 70.000 $40.000 $ 20.000 $ 45,000 The non-inventoriable costs are: a. $105,000 b. $312,000 C. $332,000 d. $347,000