Assume that a manufacturing company incurred the following costs:$2$:$04$:$30$Direct labor$ $90,000$Advertising$ $40,000$Factory supervision$$34,000$Sales commissions$ $15,000$Depreciation, office equipment$ $4,000$Indirect materials$ $5,000$Depreciation, factory building$ $20,000$Administrative office salaries$ $1,000$Utilities, factory$ $2,500$Direct materials$ $104,000$Insurance, factory$ $9,000$Property taxes, factory$ $7,000$What is the total amount of manufacturing overhead?Multiple Choice$$167,500,$ $$74,500,$ $$72,500,$ $$77,500$