Company X had the following costs for the month: A B Cost Amount Direct Materials $60,000 Indirect Labor $40,000 Depreciation of Factory Equipment $8,700 Direct Labor $28,000 Sales Commission $8,200 Salary of CEO $215,000 Advertising $57,000 Depreciation of Office Furniture, Corporate $6,200 Headquarters Utilities - Factory $13,000 Utilities - Corporate Headquarters $5,400 What is the total amount of manufacturing overhead for the month? $61,700 $73,300 $126,900 $69,900