Western Brands has estimated its factory overhead costs for the next year at two production volumes, 100,000 and 200,000. These estimates are shown below.

Factory Overhead Costs 100,000 200,000 ties ties Depreciation on factory equipment $ 5,000 $ 5,000 Factory rent 30,000 30,000 Factory supervisor's salary 45,000 45,000 Maintenance of factory equipment 1,950 2,200 Factory utilities 7,000 14,000 Factory supplies 3,000 6,000 Required: Estimate total factory overhead at a production level of 140,000 ties. Lo1