Melody is trying to calculate the manufacturing overhead for the year ending December 31, 2016. She has gathered the following values:

What value should Melody calculate for manufacturing overhead?

• A :

  $572,349

• B :

  $277,675

• C :

  $434,130

• D :

  $139,456

Raw material purchases $294,674 Direct labor $138,219 Indirect labor $64,638 Factory repairs $25,000 Factory utilities Factory depreciation Factory insurance $22,342 $12,000 $15,476