Sales commissions 23,300 Lubricants used in factory equipment 3,400 Insurance costs for factory 21,200 Wages paid to maintenance workers 115,400 Dye used in coloring plastic components 10,500 Freight-in (on raw materials) 3,400 Costs of delivery to customers 9,300 Wages paid to assembly - line workers 115,000 Plastic used to build product 82,000 Utilities in factory 54,100 Utilities in sales office 26,400 Manufacturing overhead costs for The Seed Distribution Company totaled A. $261,100. B. $130,500 C. $323,200. D. $236,500