Dorton Inc. has the following costs for 2019: Direct materials used $150,000 Administrative costs 10,000 5,000 Promotion (Advertising) costs Factory supervisor salary (indirect labor) Depreciation on factory equipment 37,000 70,000 Direct labor 20,000 Factory rent 8,000 Indirect materials 35,000 Factory utilities 12,000 Development costs 5,000 Sales Manager's Bonus 10,000 The manufacturing overhead costs are