ABC Furniture company manufactures furniture at it's Ohio factory. Some of its costs from the past year include: Deprecation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Fabric used to upholster furniture Freight-In (on raw materials) Costs of delivery to customers Wages paid to assembly line workers making the furniture Lumber used to build products Utilities in factory Utilities in sales office $9,700 $16,500 $50,500 $23,300 $3,600 $21,200 $10,000 $3,200 $9,000 $115,400 $82,600 $54,600 $26,600 What are total manufacturing overhead costs for this company? $146,400 $142,800