Manufacturing overhead cost?

Lake Company recorded the following data for the month of January 20xx: Property Taxes, office Net Sales Revenue 33,000 Direct Labour Costs 1,715,000 70,000 Indirect Labour Costs 85,000 Administrative Expenses Utilities, (70% factory, 30% office) 48,000 90.000 Insurance. Administration 15,000 Direct Materials 290,000 Sales Commissions 65,000 Depreciation, factory 70,000 Depreciation, office 37,000 Factory Maintenance and Supplies 18,000 General Office Salaries 32,000 What is the total Manufacturing Overhead costs for the month of January. $188,000 $236,000 $263,000 $596,000