D Que A partial listing of costs incurred at Boylen Corporation during March appears below: Direct materials Utilities, factory Sales commissions Assembly workers wages Factory Supervisor Salary Advertising Depreciation on production equipment $181,000 $10,000 $69,000 $120,000 $7,000 $75,000 $49,000 $28,000 $4,000 Depreciation on headquarters equipment Lubricants used in factory equipment What is the total amount of manufacturing overhead listed above?