Selected data for Lemon Grass, Inc. for the year are provided below Factory Utilities $1,900 Indirect Materials Used 30,000 Direct Materials Used 291,000 Property Taxes on Factory Building 6,800 Sales Commissions 85,000 Indirect Labor Incurred 22,000 Direct Labor Incurred 145,000 Depreciation on Factory Equipment 7,000 What is the total manufacturing overhead? A. $15.700 OB $52,000 C. $437,000 OD. $67,700