The accounting records of Westcott Company revealed the following costs: Factory utilities $ 35,000 Wages of assembly-line personnel 170,000 Customer entertainment 45,000 Indirect materials use 19,000 Depreciation on salespersons' cars 51,000 Production equipment rental costs 110,000 Costs that would be considered in the calculation of manufacturing overhead total: Answer 1.some other amount. 2.$430,000. 3.$215,000. 4.$164,000. 5.$385,000