A partial listing of costs incurred at Walsh Corporation during September appears below: Direct materials $ 113,000 Utilities, factory $ 5,000 Administrative salaries $ 81,000 Indirect labor $ 25,000 Sales commissions $ 48,000 Depreciation of production equipment $ 20,000 Depreciation of administrative equipment $ 30,000 Direct labor $ 129,000 Advertising 135,000 The total of the manufacturing overhead costs listed above for September is: Select one: a. $30,000 O b. $292,000 $50.000