The Darwin Company reports the following information that occurred during the current period: Sales commissions expense $15,600 Direct materials used 7,300 Depreciation on factory equipment 4,700 Indirect labor in the factory 5,900 Direct labor in the factory 10,500 Factory rent 4,200 Factory utilities 1,200 Sales 76,500 Office salaries expense 8,900 Indirect materials used 1,200 Depreciation on office equipment in admin buildings 1,750 Using the information provided above for Darwin Company, Manufacturing Overhead costs incurred for the period are calculated as: Multiple Choice $27,700 $18,950 $35,000 $17,200