. The accounting records of McCormick Company revealed the following costs:

Factory utilities	$ 64,000
Wages of assembly-line personnel	115,000
Customer entertainment	50,000
Indirect materials used	16,000
Depreciation on salespersons' cars	35,000
Production equipment rental costs	70,000

Costs that would be considered in the calculation of manufacturing overhead total:

A. $140,000.

B. $175,000.

C. $150,000.

D. $255,000.

E. $80,000.