The following costs were incurred in August by the Bugs Moran Company:

Direct materials...........................

$33,000

Depreciation on factory equipment

$12,000

Factory janitor's salary................

$23,000

Direct labor.................................

$28,000

Utilities for factory......................

$9,000

Selling expenses..........................

$16,000

Production supervisor's salary....

$34,000

Administrative expenses.............

$21,000

Total manufacturing overhead costs for August were?

Group of answer choices

$44,000

$139,000

$78,000

$115,000