Consider the following costs: Direct Materials $10,000 Depreciation on Factory Equipment 15,000 Factory Janitor's Salary 20,000 Direct Labor 30,000 Utilities for Factory 5,000 25,000 Selling Expenses Production Supervisor's Salary 50,000 35,000 Administrative Expenses What is the amount of manufacturing overhead included above? a. $190,000 b. $150,000 c. $130,000 d. $90,000