A partial listing of costs incurred at Gollum Corporation during January appears below: Direct materials Factory foremen salaries $68,000 $125,000 Lubricants for factory maintenance $2,000 Direct labor Janitorial costs for factory Insurance on factory building $143,000 $33,000 $27,000 Repair costs for factory equipment $19,000 What is the total amount of manufacturing overhead costs for the month of January? a) $206,000. b) $211,000. c) $417,000. d) $338,000.

A partial listing of costs incurred at Gollum Corporation during January appears below: Direct materials Factory foremen salaries $68,000 $125,000 Lubricants for factory maintenance $2,000 Direct labor Janitorial costs for factory Insurance on factory building $143,000 $33,000 $27,000 Repair costs for factory equipment $19,000 What is the total amount of manufacturing overhead costs for the month of January? a) $206,000. b) $211,000. c) $417,000. d) $338,000.