Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: Wages paid to plant maintenance workers $ 60,800 Fabric used to upholster furniture $ 80,900 Wages paid to assemblyminusline workers $ 100,700 Lumber used to build product $ 15,800 Sales commissions $ 7,800 Insurance costs for factory $ 21,600 Freightminusin (on raw materials) $ 3,700 Utilities in factory $ 12,400 Factory supervisor salary $ 60,600 Depreciation on factory equipment $ 18,900 Utilities in sales office $ 26,400 Costs of delivery to customers $ 8,700 Depreciation on sales office $ 1,400 Lubricants used in factory equipment $ 200 Manufacturing overhead costs for Rustic Living Furniture Company totaled

= Wages paid to plant maintenance workers + Insurance costs to factory + Utilities in factory + Factory Supervisory salary + Depreciation on factory equipment + Lubricants used in factory equipment

= $60,800 + $21,600 + $12,400 + $60,600 + $18,900 + $200

= $174,500

Therefore, the manufacturing overhead costs for Rustic Living Furniture Company is $174,500.