Spacely Sprockets, Inc. manufactures sprockets at its factory on an asteroid. Some of its costs from the past year include: Wages paid to factory maintenance workers $ 60,000 Rubber fittings for the center of the sprockets $ 8,000 Wages paid to assembly-line workers $ 100,000 Metal used for sprockets $ 15,000 Sales commissions $ 7,500 Insurance costs for factory $ 21,000 Utilities in factory $ 12,000 Factory supervisor salary $ 60,000 Depreciation on factory equipment $ 18,000 Utilities in sales office $ 26,500 Costs of delivery to customers $ 8,000 $ 1,000 Depreciation on sales office computers $ 500 Lubricants used in factory equipment Manufacturing overhead costs for Spacely Sprockets totaled $171,500 $79,000. $150,000. $217,500