The following account balances has been extracted from Jimbob Co.'s general ledger:

Direct materials used in production $ 200,000. Depreciation factory building $10,000. Depreciation factory equipment $ 50,000. Depreciation sales department automobiles $ 10,000. Direct wages factory employees $ 200,000. Sales department salaries and commissions $ 150,000. Factory manager's salary $ 50,000. Utility costs factory $ 50,000. Utility costs sales office $ 20,000

What was the total of manufacturing overhead? A) $110,000. B) $400,000. C) $160,000. D) $740,000