Please show your work the answer is A thx

Use the following information for the next question: Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include Plastics used to make products eating and lighting costs for facto Factory janitor wages $158,5 $65,00 $67,0 $11,00 $2,0 $20,000 $23,000 sts of shipping to customers ricants used in factory equipment Lighting costs for sales office reciation on factory equipment ffice supplies for sales office $6,000 S13,0 $99,0 Insurance costs for facto aintenance worker wages luminum used to make products ssembly-line worker wages $ 175,0 $ 142,00 $74.0 Salaries of salespeople 3) Total manufacturing overhead costs for Winner's Sporting Equipment totaled A. $269,000 B. $170,000 C. $411,000 D. $267,000