8. A partial listing of costs incurred at Peggs Corporation during September appears below: Direct materials .................................... $190,000Utilities, factory .......................................... $15,000Utilities, administration building ......... $60,000Administrative salaries ........................ $80,000 Indirect labor ......................................... $30,000Sales commissions ................................. $40,000Depreciation of factory equipment $50,000 Direct labor .............................................. $80,000Advertising ............................................... $20,000 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