The Following Account Balances Has Been Extracted from Jimbob Co

Multiple Choice

The following account balances has been extracted from Jimbob Co.'s general ledger: $$\begin{array} { | l | r | } \hline \text { Direct materials used in production } & \$ 200,000 \\\hline \text { Depreciation factory building } & \$ 10,000 \\\hline \text { Depreciation factory equipment } & \$ 50,000 \\\hline \text { Depreciation sales department automobiles } & \$ 10,000 \\\hline \text { Direct wages factory employees } & \$ 200,000 \\\hline \text { Sales department salaries and commissions } & \$ 150,000 \\\hline \text { Factory manager's salary } & \$ 50,000 \\\hline \text { Utility costs factory } & \$ 50,000 \\\hline \text { Utility costs sales office } & \$ 20,000 . \\\hline\end{array}$$ What was the total of nonmanufacturing costs?

A) $230,000.
B) $160,000.
C) $180,000.
D) $150,000.