Mars Supplies Company provided the following information for the year Beginning Balance -Work-in - Process Inventory Ending Balance-Work-in - Process Inventory Beginning Balance Direct Materials Inventory Ending Balance Direct Materials Inventory Purchases Direct Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance $26,000 56,000 83,000 60.000 359,000 470,000 18,000 25,000 269,000 What was the amount of the manufacturing overhead costs? O A. $43,000 OB. $294,000 O C. $312,000 OD. $488,000