Selected data for Lemon Grass, Inc. for the year are provided below: Factory Utilities $2,200 Indirect Materials Used 36,000 Direct Materials Used 310,000 Property Taxes on Factory Building 5,100 Sales Commissions 82,000 Indirect Labor Incurred 23,000 Direct Labor Incurred 145,000 Depreciation on Factory Equipment 6,300 What is the total manufacturing overhead? -:_:_- A. $59,000 -:_:_- B. $455,000 iii,- C. $72,600