KRD Supplies Corporation Provided the Following Information for the Year

KRD Supplies Corporation provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Beginning Balance - Work-in-Process Inventory } & \$ 24,000 \\\hline \text { Ending Balance-Work-in-Process Inventory } & 56,000 \\\hline \text { Beginning Balance - Raw Materials Inventory } & 83,000 \\\hline \text { Ending Balance-Raw Materials Inventory } & 60,000 \\\hline \text { Purchases - Raw Materials } & 362,000 \\\hline \text { Direct Labor } & 470,000 \\\hline \text { Indirect Labor } & 18,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 24,000 \\\hline \text { Plant Utilities and Insurance } & 272,000 \\\hline\end{array}$$
What was the amount of the manufacturing overhead costs?

A) $314,000
B) $42,000
C) $296,000
D) $488,000