KRD Supplies Corporation provided the following information for the year: Beginning Balance-Work-in-Process Inventory Ending Balance-Work-in-Process Inventory Beginning Balance-Raw Materials Inventory Ending Balance-Raw Materials Inventory Purchases-Raw Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance $24,000 58,000 85,000 61,000 359,000 470,000 21,000 24,000 268,000 I What was the amount of the manufacturing overhead costs? A) $313,000 B) $45,000 C) $292,000 D) $491,000