The accounting records of Comacho Company revealed the following costs, among others: Factory...

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Accounting

The accounting records of Comacho Company revealed the following costs, among others:
Factory insurance $ 35,000
Raw material used 258,000
Customer entertainment 17,000
Indirect labor 48,000
Depreciation on salespersons' cars 31,000
Production equipment rental costs 74,000
Costs that would be considered in the calculation of manufacturing overhead total:
Multiple Choice
$157,000.
$188,000.
$205,000.
$463,000.

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