Consider the following costs: Direct materials 33,000 Depreciation on factory equipment 12,000 Factory janitor's salary 23,000 Direct labor 28,000 Utilities for factory 9,000 Selling expenses 16,000 Production supervisor's salary 34,000 Administrative expenses 21,000 What is the total amount of manufacturing overhead included above? 78,000 139,000 44,000 37,000