Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,900 Depreciation on factory equipment 16,000 50,800 23,000 3,100 21,500 115,100 10,100 3,100 9,700 Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 115,400 82,700 54,100 26,600 Manufacturing overhead costs for Custom Creations Furniture Company totaled OA. $131,800. OB. $236,000. OC. $323,200. OD. $260,600.

Manufacturing overhead costs for Custom Creations Furniture Company totaled A. $131,800. B. $236,000. C. $323,200. D. $260,600