Answer:
$291,000
Explanation:
The computation of the manufacturing overhead is shown below:
= Indirect materials requisitioned for use in production + Indirect labor wages incurred + Depreciation recorded on factory equipment + Additional manufacturing overhead costs incurred
= $45,000 + $119,000 + $44,000 + $83,000
= $291,000
All indirect cost are to be consider as a manufacturing overhead. So, we consider this costs only.