Sheffield Corp. Senior Living Company is constructing a new duplex. During construction, the following were among the costs incurred:

General contractor payments for materials and direct labor $$992000$

Utility costs attributable to self$-$construction $76000$

Supplies attributable to self$-$construction $81000$

Facilities Director Salary $(30\%$ of time spent on construction$)81000$

Facilities Director Benefits Charge $16000$

What amount of overhead $($variable and fixed$)$ should be included in the cost of the self$-$constructed asset?

Select answer from the options below

$$181300$

$$157000$

$$186100$

$ $-0-$