Product costs are initially recorded as on the on the but eventually end up in when the products are sold. O COGS, Balance Sheet, Inventory, Income Statement O COGS, Income Statement, Inventory, Balance Sheet o Inventory, Balance Sheet, COGS, Income Statement o Inventory. Income Statement, COGS, Balance Sheet Messla, Inc. manufactures solar-powered vehicles. Some of the costs from the past year include: Depreciation on Delivery Trucks 6,000 Depreciation on Factory Building 8,500 Factory Janitor Salary 2.500 Assembly line Wages 13,000 Freight-in on Raw Materials 2,000 Insurance for the Factory 6,500 Costs to Deliver Products to Customers 2,000 Advertising 1,500 Utilities for the Factory 1,600 Sheet metal used for vehicle frames 9.000 Factory maintenance supplies 300 Sales Commissions 6,500 Tires for vehicles 1.000 Utilities for the Sales Office 2.100 What is total manufacturing overhead? O 23,400 O 27.400 29.400 O 19,400