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Dutch inc. recorded the following costs: factory insurance 32,000, raw material used 256,000, customer entertainment 15,000, indirect labor 45,000, depreciation on salespersons cars 22,000, factory

Dutch inc. recorded the following costs: factory insurance 32,000, raw material used 256,000, customer entertainment 15,000, indirect labor 45,000, depreciation on salespersons cars 22,000, factory rent costs 72,000. What is the total manufacturing overhead? 186,000, 442,000, 149,000, or 171,000

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