A car manufacturing factory pays the following costs each quarter: janitors for the manufacturing plant: $62,000, supervisors for the plant,$110,000, and repairmen for miscellaneous tasks: $75,000. Sales and administrative expenses total $24,000. The expected cost of replacement parts formanufacturing equipment each quarter is $145,000. What is the company's manufacturing overhead for the quarter?

Select one:

a. 392,000

b. 247,000

c. 220,000

d. 416,000