La Patisserie is a small bakery that provides cakes and breads to small grocery shops in the town of Soquel, California. It is housed in a single building. The ovens and mixing areas occupy 65% of the space, 5% is used for storing and mailing marketing literature and the rest is occupied by the office staff. The bakery operates 360 days per year, 8 hours per day. It employs two cake bakers who are paid $22 per hour and two bread bakers who are paid $12 per hour and has a small staff of helpers who account for 30% of the other employee salaries. Approximately 60% of its materials, flour, eggs, sugar and oil, are used for cakes; the remaining 40% are used for bread. Indirect manufacturing costs are allocated to products on the basis of direct labor hours. During the current year, it started and completed 108,000 cakes and 144,000 loaves of bread at a selling price of $6 per unit and $1.50 per unit respectively. Annual costs incurred by La Patisserie: Flour, Eggs, Sugar and Oil Office staff salaries Rent utilities and insurance Baker's wages Salaries of other employees Sales commissions (5% of revenue) Delivery cost to customers Other baking material & supplies Office equipment & Supplies Total cost $140,300 89,500 124,700 214,000 106,000 50,000 4,500 23,900 15,250 $768,150 What is the total manufacturing overhead cost for this period? $350,755 $112,855 $136,755 $186,755