Arturo Manufacturing Company Provided the Following Information for the Year

Arturo Manufacturing Company provided the following information for the year 2012:
Beginning balance-work in process inventory $12,000
Ending balance-work in process inventory $28,000
Beginning balance-direct materials inventory $42,000
Ending balance-direct materials inventory $30,000
Purchases-direct materials $180,000
Direct labor $235,000
Indirect materials $23,500
Indirect labor $9,500
Depreciation on factory plant & equipment $12,000
Plant utilities & insurance $135,000
What was the amount of manufacturing overhead costs?

A) $180,000
B) $156,500
C) $147,000
D) $135,000