BB Company manufactures bicycle helmets. They reported the following information for 2017. What was the cost of direct materials? $ 800 7.000 5,700 7,000 1.100 1,500 400 Depreciation on sales office equipment Rent on factory equipment Factory supervisor salary Sales commissions Lubricants used on factory equipment Insurance for the factory Property taxes on the factory building Plastic used for helmets Advertising Wages paid to assembly-line workers Padding used for helmets Utilities in the factory Utilities in the sales office 75,000 14,000 43,000 60,000 900 300 $179.100 $178,000 $136,000 $135,000 BB Company manufactures bicycle helmets. They reported the following information for 2017. What is total manufacturing overhead? $ 800 7,000 5,700 7.000 1.100 1,500 400 Depreciation on sales office equipment Rent on factory equipment Factory supervisor salary Sales commissions Lubricants used on factory equipment Insurance for the factory Property taxes on the factory building Plastic used for helmets Advertising Wages paid to assembly-line workers Padding used for helmets Utilities in the factory Utilities in the sales office 75,000 14,000 43,000 60,000 900 300 $30,600 $194,600 $16,600 $38,700