Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office

$ 9,500

Depreciation on factory equipment

16,800

Factory supervisor salary

50,500

Sales commissions

23,800

Lubricants used in factory equipment

3,800

Insurance costs for factory

21,100

Wages paid to maintenance workers

115,200

Fabric used to upholster furniture

10,200

Freightin (on raw materials)

3,400

Costs of delivery to customers

9,300

Wages paid to assemblyline workers

115,900

Lumber used to build product

82,100

Utilities in factory

54,900

Utilities in sales office

26,400

Manufacturing overhead costs for Country Furniture Company totaled

A.

$262,300.

B.

$131,300.

C.

$237,400.

D.

$325,400.