The following information has been taken from the perpetual inventory system of Carrington Manufacturing Company for the year ended December 31: Depreciation on a factory building $ 6,250 Telephone expense in factory office $ 984 Telephone expense in sales showroom $ 1,170 Factory foreman's salary $ 5,040 Maintenance costs for the factory $ 1,540 Maintenance costs for the sales showroom $ 740 The manufacturing overhead costs totaled:The accounting records of NuTronics, Incorporated, include the following information for the year ended December 31: December 31 January 1 Inventory of materials $ 24,000 $ 20,000 Inventory of work in process 8,000 12,000 Inventory of finished goods 90,000 80,000 Direct materials used 210,000 Direct labor 135,000 Selling expenses 170,000 General and administrative expenses 140,000 Overhead assigned to production was $192,000