Java Beans Roasting Company roasts and grinds coffee beans and supply major coffee shop chains. Some of its costs from the past year include: $110,000 $25,000 $185,000 $18,000 $85,000 $9,500 Salaries of sales and admin staff Depreciation on coffee bean roasting equipment Senior managements' salaries (in head office) Sales commissions paid to sales staff Rent paid for factory building used for roasting coffee Insurance costs for factory building and equipment Wages paid for workers involved in roasting coffee Raw coffee beans acquired from farmers Cost of delivering finished goods to customers Salary paid to factory supervisor Lubricants and cleaning materials used in factory Utilities in factory Deprecation on cars used by sales staff Advertising expenses $55,000 $185,500 $45,500 $32,000 $5,500 $12,500 $8,500 $9,500 Calculate the manufacturing overhead costs ( indirect costs) for Java Beans Roasting Company. Clearly indicate all costs that you have included in your calculation