Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $9,300 Depreciation on factory equipment $16,600 Factory supervisor salary $50,900 Sales commissions $23,300 Lubricants used in factory equipment $3,500 Insurance costs for factory $21,700 Wages paid to factory maintenance workers $115,300 Fabric used to upholster furniture $10,500 Freight-in (on raw materials) $3,200 Costs of delivery to customers $9,500 Wages paid to assembly-line workers $115,300 Lumber used to build product $82,900 $54,900 Utilities in factory Utilities in sales office $26,200 Manufacturing overhead costs for Country Furniture Company totaled A. $237,700 B. $324,900. C. $131,400 D. 5262,900