A partial listing of costs incurred during March at Febbo Corporation appears below: $ 19,000 Factory supplies $ 85,000 Administrative wages and salaries Direct materials $ 126,000 Sales staff salaries $ 30,000 Factory depreciation $ 33,000 Corporate headquarters building rent $ 43,000 Indirect labor $ 36,000 Marketing $ 65,000 Direct labor $ 99,000 The total of the manufacturing overhead costs listed above for March is: O $313,000 O $233,000 O $88,000 O $235.000