please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.

9. Callen, Inc. incurred the following costs for the month of June in manufacturing gardening tools. Wood handles and metal parts used $ 156,000 Advertising $ 15.000 Salespersons' salaries and commissions 22,000 Insurance on factory 13,000 Labor costs for tool assemblers 85,000 Factory manager salary 9,000 Factory equipment depreciation 27,000 Factory building rent 39,000 Office supplies 14,000 Factory utilities 11,000 From this information, the total manufacturing costs are A) $331,000. B) $340,000. C) $377,000. D) $391,000