partial listing of costs incurred during December at Gagnier Corporation appears below: Factory supplies $18,000 Administrative wages & salary 115,000 DM 163,000 Sales staff salary 78,000 Factory depreciation 59,000 Administrative building rent 44,000 Indirect labor 42,000 Marketing cost 113,000 DL 93,000 The total of the manufacturing overhead costs listed above for December is:

a.

$635,000

b.

$89,000

c.

$119,000

d.

$40,000