A company manufactures organic baby food. Last month's costs were as follows. What were total manufacturing overhead costs for the month? Direct Materials $ 210,000 Research & development of new baby food 4.000 Wages paid to plant supervisor 15.000 Full-page ad in Parenting magazine 2,000 Shipping direct materials to the plant 3.000 Rent on the delivery trucks 5.000 Shipping to customers 8.000 Wages paid to workers who package baby food 75.000 Depreciation on manufacturing equipment 21.000 $324.000 $111.000 $36.000 $19.000 Which of the following statements regarding manufacturing overhead is true? The three accounts that under-or over-applied manufacturing overhead would be prorated to are Raw Materials inventory, Work In Process Inventory and O Finished Goods Inventory. Manufacturing overhead is a temporary expense account Manufacturing overhead costs include indirect materials, indirect labor and other indirect factory costs. If manufacturing overhead is under-applied, that means the jobs completed during the month had too much cost assigned to them