Question 5 The following costs were incurred in September: Factory supplies............ Administrative wages and salaries... Direct materials...... Sales staff salaries.... Factory depreciation...... Corporate headquarter building rent.. Indirect labor......... Advertising Direct labor.... .$5,000 .$90,000 $153,000 .$45,000 .$49,000 .$34,000 $32,000 .$ 103,000 $61,000 What are the total manufacturing overhead (M.OH) costs for the year? A) $86,000 B $54,000 $120,000 D) None of the options are correct