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The accounting records of Westcott Company revealed the following costs:

Factory utilities $ 35,000
Wages of assembly-line personnel 170,000
Customer entertainment 45,000
Indirect materials use 19,000
Depreciation on salespersons' cars 51,000
Production equipment rental costs 110,000

Costs that would be considered in the calculation of manufacturing overhead total:

1. some other amount.

2. $430,000.

3. $215,000.

4. $164,000.

5. $385,000.

Accounting Basics, Accounting

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