The following data for the just-completed year are taken from the accounting records of Eccles Company:

Costs incurred:
Advertising expense	0100,000
Direct labor cost	90,000
Purchases of raw materials	132,000
Rent, factory building	80,000
Indirect labor	56,300
Sales commissions	35,000
Utilities, factory	9,000
Maintenance, factory equipment	24,000
Supplies, factory	700
Depreciation, office equipment	8,000
Depreciation, factory equipment	40,000

Inventories:	Beginning of the Year	End of the Year
Raw Materials	08,000	10,000
Work-in-Process	05,000	20,000
Finished Goods	70,000	25,000

The selling and administrative expenses amounts to ____________ .

Group of answer choices

143,000

108,000

135,000

150,000