The accounting records of Diego 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:

$149,000.

$171,000.

$186,000.

$442,000.

some other amount.