The accounting records of Comacho Company revealed the following costs, among others: Factory insurance $ 32,000 Raw material used 256,000 Customer entertainment 15,000 Indirect labor 45,000 Depreciation on salespersons' cars 22,000 Production equipment rental costs 72,000 Costs that would be considered in the calculation of manufacturing overhead total: Multiple Choice $149,000. $186,000. $442,000. None of the answers is correct. $171,000.