Tech Ltd manufacture smart phones. In recent times the costs for the company have risen and the management accountant needs your assistance in identifying the manufacturing overhead costs. Direct Material .$95,000 Indirect Labour..$83,500 Administrative costs.$8,000 Depreciation on factory equipment...$25,000 Depreciation on CEO's company vehicle.$22,000 Assembly line workers' wages.$120,000 Overtime factory premiums paid to assembly workers.$10,000 Metal purchased...$92,500 Indirect materials...$22,500 Factory manager salary..$82,500

a) $223 500

b) $198 500

c) $141 000

d) $190 000