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Selected data for Lemon Grass, Inc. for the year are provided below Factory Utilities Indirect Materials Used Direct Materials Used Property Taxes on Factory Building Sales Commissions Indirect Labor Incurred Direct Labor Incurred Depreciation on Factory Equipment $2,600 31,000 289,000 5,500 83,000 25,000 145,000 5.100 What is the total manufacturing overhead? A. $56,000 B. $434,000 O C. $13,200 D. $69,200