Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 37,000 Sales commissions $ 15,000 Depreciation, office equipment Indirect materials. $ 4,000 $ 5,000 $ 20,000 Depreciation, factory building Administrative office salaries Utilities, factory. Direct materials Insurance, factory Property taxes, factory $ 1,000 $ 2,500 $107,000 $ 10,000 $ 7,000 What is the total amount of manufacturing overhead? Multiple Choice $76,500 $81,500 $171,500 $78,500