Please give explanation! :)

Use the following data to compute total factory overhead costs for the month: Sales commissions Direct labor Indirect materials Factory utilities Indirect labor Direct materials Corporate office salaries Depreciation-factory equipment Multiple Choice $ 10,800 39,600 15, 200 9,000 13,500 40,500 42,500 7,500 Multiple Choice O O $141,100. $125,300. $45,200. $84,800. $58,300. Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory $ 15,200 60,000 Multiple Choice 16,600 22,400 Ending work in process inventory Direct labor Total factory overhead All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are: 28,000 42,800 30,000 All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are: Multiple Choice O $125,800. $128,600. $131,400. $137,000 $139,000