Country Furniture Company manufactures furniture at itsAkron, Ohio, factory. Some of its costs from the past yearinclude:

Depreciation on sales office $9,500

Depreciation on factory equipment $16,600

Factory supervisor salary $50,500

Sales commissions $23,800

Lubricants used in factory equipment $3,900

Insurance costs for factory $21,700

Wages paid to maintenance workers $115,300

Fabric used to upholster furniture $10,200

Freightin (on rawmaterials) $ 3,000

Costs of delivery to customers $9,900

Wages paid to assemblyline workers $115,800

Lumber used to build product $82,300

Utilities in factory $54,400

Utilities in sales office $26,300

Manufacturing overhead costs for Country Furniture Company totaled??

A. $ 236,800

B. $ 262,400

C. $ 131,800

D. $ 325,000