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Direct materials used Administrative costs Promotion (Advertising costs Factory supervisor salary Kindirect labor) $150,000 10,000 5,000 37,000 70,000 Depreciation on factory equipment Direct labor 20,000 Factory rent Indirect materials 8,000 35,000 12,000 Factory utilities 5,000 Development costs Sales Manager's Bonus 10,000 The manufacturing overhead costs are: Select one: a. $172,000 O b. $162,000 c. $187,000 d. $192,000