Selected data for Lemon Grass, Inc. for the year are provided below. What is the total manufacturing overhead? Factory Utilities $ 2 comma 700$2,700 Indirect Materials Used 30 comma 50030,500 Direct Materials Used 284 comma 000284,000 Property Taxes on Factory Building 6 comma 9006,900 Sales Commissions 84 comma 00084,000 Indirect Labor Incurred 21 comma 00021,000 Direct Labor Incurred 146 comma 000146,000 Depreciation on Factory Equipment 5 comma 9005,900 A. $ 67 comma 000$67,000 B. $ 51 comma 500$51,500 C. $ 430 comma 000$430,000 D. $ 15 comma 500$15,500