A partial listing of costs incurred at Archut Corporation during September appears below: Direct materials$113,000Utilities, factory$5,000Administrative salaries$81,000Indirect labor$25,000Sales commissions$48,000Depreciation of production equipment$20,000Depreciation of administrative equipment$30,000Direct labor$129,000Advertising$135,000The total of the manufacturing overhead costs listed above for September is:
A. $50,000
B. $30,000
C. $586,000
D. $292,000
Answer: A
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