Ax Company produces metal belts. During the current month, the company incurred the following product costs: Direct materials $90,000; Direct labor $55,000; Electricity used in the Factory $25,000; Factory supervisor salary $4,000; and Depreciation of factory machinery $2,300. Ax Company's manufacturing overhead costs totaled: Multiple Choice $29,000. $31,300. $145,000. $55,000.