Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include: Wages paid to factory maintenance workers $60,700 Fabric used to make the shoe $80,700 Wages paid to assembly - line workers $100,200 Carbon rubber used to construct the sole of the $15,500 shoe Sales commissions $7,000 Insurance costs for factory $21,000 Freight-in (on raw materials) $3,100 Utilities in factory $12,300 Factory supervisor salary $60,800 Depreciation on factory equipment $18.500 shoe 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 $7,000 $21,000 $3,100 $12,300 $60,800 $18,500 $26,200 $8,100 $1,600 $100 Manufacturing overhead costs for Ultr Trail Running Company totaled O A. $173,400. B. $152,300. C. $219,400. D. $80,900