Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 33,000 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 $ 103,000 Insurance, factory $ 9,000 Property taxes, factory $ 7,000 What is the total amount of manufacturing overhead? Multiple Choice $166,500 $73,500 $71,500 $76,500