Sales commissions Insurance costs for factory Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment $7,200 $21,600 $3,600 $12,500 $60,800 $18,700 $26,200 $8,900 $1,600 $200 Manufacturing overhead costs for Rustic Living Furniture Company totaled O A. $81,100 O B. $152,100. O C. $173,900 OD. $221,400. Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: Wages paid to plant maintenance workers Fabric used to upholster furniture Wages paid to assembly - line workers Lumber used to build product Sales commissions Insurance costs for factory Freight - in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment $60,100 $80,700 $100,400 $15,000 $7,200 $21,600 $3,600 $12,500 $60,800 $18,700 O A. $81,100. O B. $152,100. O C. $173,900. OD. $221,400