KRD Supplies Corporation provided the following information for the year

Beginning Balance-Work-in-Process Inventory $24,000
Ending Balance-Work-in-Process Inventory 58,000
Beginning Balance-Raw Materials Inventory 85,000
Ending Balance-Raw Materials Inventory 61,000
Purchases-Raw Materials 359,000
Direct Labor 470,000
Indirect Labor 21,000
Depreciation on Factory Plant and Equipment 24,000
Plant Utilities and Insurance 268,000

What was the amount of the manufacturing overhead costs?
A) $313,000
B) $45,000
C) $292,000
D) $491,000

A .A)
Plant Utilities and Insurance 268,000
Depreciation on Factory Plant and Equipment 24,000
Indirect Labor 21,000
Total Manufacturing Overhead Costs $313,000