The Seed Distribution Company manufactures grass seed spreaders at its Greensboro, NC, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,200 Depreciation on factory equipment 16,400 Factory supervisor salary 50,000 Sales commissions 23,000 Lubricants used in factory equipment 3,200 Insurance costs for factory 21,200 Wages paid to maintenance workers 115,300 Dye used in coloring plastic components 10,400 Freight - in (on raw materials) 3,200 Costs of delivery to customers 9,700 Wages paid to assembly - line workers 115,000 O A. $236,600 B. $323,200. O C. $130,200 OD. $261,000. Sales commissions 23,000 Lubricants used in factory equipment 3,200 Insurance costs for factory 21,200 Wages paid to maintenance workers 115,300 Dye used in coloring plastic components 10,400 Freight - in (on raw materials) 3,200 Costs of delivery to customers 9,700 Wages paid to assembly - line workers 115,000 Plastic used to build product 82,500 Utilities in factory 54,900 Utilities in sales office 26,800 Manufacturing overhead costs for The Seed Distribution Company totaled O A. $236,600 B. $323,200. O C. $130,200. OD. $261,000