Better Products Company manufactures insulation and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour. The following data are obtained from the accounting records for October 2020: Direct materials Direct labor (3,200 hours @ $11/hour) $440,000 Indirect labor Plant facility rent Depreciation on plant machinery and equipment Sales commissions Administrative expenses 35,200 17,000 52,000 35,000 13,000 31,000 The actual amount of manufacturing overhead costs incurred in October 2020 totals A. $148,000 OB. $104,000 C. $118,000 D. $231,200