In the schedule of cost of goods manufactured if Indirect Materials 1s 50,000 and Depreciation-Plant and Equipment is 40,000 and Plant Utilities, Insurance & Property Taxes is 60,000 and Total Manufacturing Overhead is 210,000 what is the amount for indirect labor?

A. 70,000

B. 60,000

C. 50,000

D. 40,000

E. None of above