A partial listing of Hartnell Corporation's September costs appears below: Factory supplies Administrative wages and salaries $13,000 $110,000 $158,000 Direct materials sales stail salaries $75,000 $54,000 Factory depreciation $39.000 Corporate headquarters building rent ndirect labor |$37,000 $108,000 Marketing Direct labor $88,000 Based on the accounts listed above, Hartnell Corporation's product costs for September amount to: Multiple Choice O $335,000 O $680,000 O $104,000 $350,000 A partial listing of Hartnell Corporation's September costs appears below: Factory supplies Administrative wages and salaries Direct materials $9,000 $106,000 $154,000 $69,000 Sales staff salaries $50,000 Factory depreciation Corporate headquarters building rent $35,000 Indirect labor $33,000 Marketing $104,000 Direct labor $84,000 Required: Based on the accounts listed above, calculate Hartnell Corporation's manufacturing overhead costs for September: Total Manufacturing Overhead Cost Doug Pederson Corporation bases its predetermined overhead rate on machine-hours. Data for 2017 appear below: Estimated machine-hours Estimated total manufacturing overhead Actual machine-hours Actual total manufacturing overhead 72,200 $1,091,440 74,500 $1,149,000 The predetermined overhead rate for 2017 was closest to: Multiple Choice $6.62 O $8.61 O $10.50 $15.12