Consider the following costs:

Direct Materials

$$10,000$

Depreciation on Factory Equipment

$15,000$

Factory Janitor's Salary

$20,000$

Direct Labor

$30,000$

Utilities for Factory

$5,000$

Selling Expenses

$25,000$

Production Supervisor's Salary

$50,000$

Administrative Expenses

$35,000$

What is the amount of manufacturing overhead included above?

a$.$

$$90,000$

b$.$

$$150,000$

c$.$

$$130,000$

d$.$

$$190,000$