9 A partial listing of costs incurred at Backes Corporation during November appears below: ed out of question Direct materials Utilities, factory Administrative salaries Direct labor Sales commissions Depreciation of production equipment Depreciation of administrative equipment Indirect labor Advertising $157,000 $68,000 $99,000 $25,000 $54,000 $146,000 $30,000 $134,000 $61,000 The total of the manufacturing overhead costs listed above for November is: Select one: O a. $348,000 O b. $31,000 O c $592,000 O d. $77,000