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	$60,900
Fabric used to make the shoe	$80,800
Wages paid to assemblyline workers	$100,800
Carbon rubber used to construct the sole of the shoe	$15,600
Sales commissions	$7,200
Insurance costs for factory	$21,100
Freightin (on raw materials)	$3,200
Utilities in factory	$12,400
Factory supervisor salary	$60,400
Depreciation on factory equipment	$18,900
Utilities in sales office	$26,600
Costs of delivery to customers	$8,200
Depreciation on sales office	$1,800
Lubricants used in factory equipment	$400

Manufacturing overhead costs for Ultr Trail Running Company totaled

A.

$81,100.

B.

$174,100.

C.

$152,600.

D.

$221,100.