Selected Data for Lemon Grass,Inc What Is the Total Manufacturing Overhead?
A) $439,000
B) $55,000

Selected data for Lemon Grass,Inc.for the year are provided below: $$\begin{array} { | l | r | } \hline \text { Factory Utilities } & \$ 1,200 \\\hline \text { Indirect Materials Used } & 34,000 \\\hline \text { Direct Materials Used } & 289,000 \\\hline \text { Property Taxes on Factory Building } & 6,000 \\\hline \text { Sales Commissions } & 80,000 \\\hline \text { Indirect Labor Incurred } & 21,000 \\\hline \text { Direct Labor Incurred } & 150,000 \\\hline \text { Depreciation on Factory Equipment } & 6,100 \\\hline\end{array}$$ What is the total manufacturing overhead?

A) $439,000
B) $55,000
C) $68,300
D) $13,300