This company makes refrigerators.

Depreciation on sales office equipment

$ 9,000

Depreciation on factory equipment

16,000

Factory supervisor salary

50,500

Sales commissions

23,000

Small amount of lubricants used in factory equipment

3,000

Insurance costs for the factory

21,000

Utilities for the sales office

26,500

Metal used to make the refrigerator housing

10,000

Freight-in (on raw materials)

3,000

Costs of delivery to customers

9,000

Wages paid to assembly-line workers

155,500

Glass used to build the refrigerator shelves

82,000

Utilities for the factory

54,500

What is total manufacturing overhead?

$142,000

$94,500

$154,000

$151,000

$145,000

$148,000