The Accounting Records of Perth Company Revealed the Following Costs

Multiple Choice

The accounting records of Perth Company revealed the following costs, among others: $\begin{array} { l r } \text { Factory insurance } & \$ 32,000 \\\text { Raw materials used } & 256,000 \\\text { Customer entertainment } & 15,000 \\\text { Indirect labour } & 45,000 \\\text { Depreciation on salespersons' cars } & 22,000 \\\text { Production equipment rental costs } & 72,000\end{array}$ Costs that would be considered in the calculation of manufacturing overhead total:

A) $149,000.
B) $171,000.
C) $186,000.
D) $420,000.
E) $442,000.