QUESTION 1 At December 31, 2019, the end of its fiscal year, the company collected the following data for 2019: Materials inventory, January 1 $32,000 Materials inventory, December 31 $22,000 Net delivered cost of materials purchased $210,000 Indirect materials $13,000 Indirect labor $25,000 Factory supplies used $12,000 Factory depreciation $78,000 $28,000 Factory repairs and maintenance Q. What is the amount of total manufacturing OVERHEAD costs? O A. $38,000 O B. $118,000 O C. $40,000 OD. $156,000