Browning Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Manutacturing overhead costs for Browning Furniture Company totaled $324,300.$131,400.$236,700.$261,900. Browning Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Manutacturing overhead costs for Browning Furniture Company totaled $324,300.$131,400.$236,700.$261,900