the last column in the second pic says "Manufacturing Overhead"

Marin Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers, and the company has enough orders to keep the factory production at 10,000 helmets per month (80% of its full capacity). Marin's monthly manufacturing costs and other expense data are as follows $ 12,500 2,590 83,900 900 310 Rent on factory equipment Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies used for general office Wages for assembly-line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets 58,200 910 1,250 5,900 540 14,700 Sales commissions 10,190 Depreciation on factory building 1,620 Product Costs Cost Item Direct Materials Direct Labor Rent on factory equipment $ Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies for general ofhce Wages for assembly-line workers Depreciation on office equipment [ [ Miscellaneous materials used (glue thread, etc.) Factory manager's salary I Property taxes on factory building Advertising for helmets Sales commissions [ [ Depreciation on factory building