Cathy Company's master budget shows the following budgeted costs for the upcoming year: Depreciation on sales offices Factory insurance Direct materials used Utilities on sales offices Indirect manufacturing labor Depreciation on factory machinery $15,000 10,000 125,000 5,000 20,000 35,000 Total budgeted manufacturing overhead cost for the year is: O $65,000 O $210,000 O $85,000 O $70,000 O $80,000