Dorton Inc. has the following costs for 2019: Direct materials used $150,000 Administrative costs 10,000 Promotion (Advertising) costs 5,000 Factory supervisor salary 37,000 indirect labor) Depreciation on factory 70,000 equipment 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: Select one: o a. $187,000 ob. $192,000 O C. $162,000 o d. $172,000