Mars Supplies Company Provided the Following Information for the Year

Mars Supplies Company provided the following information for the year: $\begin{array}{|l|r|}\hline\text { Beginning Balance - Work-in-Process Inventory } & \$ 24,000 \\\hline \text { Ending Balance - Work-in-Process Inventory } & 58,000 \\\hline \text { Beginning Balance - Direct Materials Inventory } & 85,000 \\\hline \text { Ending Balance - Direct Materials Inventory } & 61,000 \\\hline \text { Purchases - Direct Materials } & 359,000 \\\hline \text { Direct Labor } & 470,000 \\\hline \text { Indirect Labor } & 21,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 24,000 \\\hline \text { Plant Utilities and Insurance } & 268,000\\\hline\end{array}$ What was the amount of the manufacturing overhead costs?

A) $313,000
B) $45,000
C) $292,000
D) $491,000