KPR Contracting Co. manufacturers and sells tools and equipment for general contractors. For their main product, the Company incurs approximately the following costs: - $5.75 in Direct Materials - \$10.90 in Direct Labor - \$2.27 in Electricity - $2.48 in Rent Expense for their Retail Store Which of the above costs would be including in Manufacturing Overhead? Why? What should be the balance in a Manufacturing Overhead Account as of year-end? Why