Selected data for Lemon Grass, Inc. for the year are provided below: Factory Utilities Indirect Materials Used Direct Materials Used Property Taxes on Factory Building Sales Commissions Indirect Labor Incurred Direct Labor Incurred Depreciation on Factory Equipment $1,200 36,000 299,000 6,000 85,000 25,000 146,000 6,900 What is the total manufacturing overhead? O A. $75,100 O B. $14,100 O C. $445,000 OD. $61,000