The following information pertains to the January operating budget for Murphy Corporation: Budgeted sales are $270,000 for January Cost of goods sold averages 66% of sales Direct materials purchases total $159,000 in January Marketing costs are $3,600 each month Distribution costs are $5,300 each month Administrative costs are $10,100 each month Beginning and ending inventories are all zero For January, the amount budgeted for the manufacturing costs budget is. A) $90,400 B) $10,100 C) $178,200