Hadar Manufacturing Corp. had the following account balances for the quarter ended June 30: Amortization of manufacturing equipment $ 28,000 Amortization of office equipment 11,200 Direct manufacturing labour 150,000 Direct materials purchased 68,000 General office expenses 102,750 Indirect manufacturing labour 32,000 Indirect materials used 27,000 Marketing distribution costs 10,000 Other plant overhead 75,000 Which one of the following represents Hadar Manufacturing Corp.'s manufacturing overhead costs for the quarter ended June 30 under the actual costing system? Spreadsheet Xlsx Available answer options Select only one option A $114,200 B $130,000 C $135,000 D $162,000