Bourbonic manufactures airplane bottles of fine alcohol. Some of the costs from the past year include: Depreciation on sales office $9,000 Depreciation on factory equipment 16,000 Factory supervisor salary 50,500 Sales department salaries 23,000 Lubricants used on factory equipment 3,000 Insurance costs for factory 21,000 Wages paid to factory maintenance workers 115.000 Bottles 10,000 Wages paid to assembly-line workers 155,500 Water and other ingredients 82,000 Utilities in factory 54,500 Utilities in sales office 26,500 Manufacturing overhead costs totaled: O $269,000 O $260,000. $318,500 $507,500.