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 57,000 81,000 61,000 360,000 472,000 20,000 23,000 272,000 What was the amount of the manufacturing overhead costs? O A. $295,000 O B. $492,000 O C. $315,000 O D. $43,000