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 manufacturing overhead?

A) $400,000.
B) $160,000.
C) $740,000.
D) $110,000.