The accounting records of Shelley Company revealed the following costs: Factory utilities Wages of assembly-line personnel Customer entertainment Indirect materials used Depreciation on salespersons' cars Production equipment rental costs $ 35,000 170,000 45,000 70,000 51,000 110,000 Costs that would be considered in the calculation of manufacturing overhead total: $164,000. $215,000 O $481,000. $436,000 some other amount