2The following data (in thousands of dollars) have been taken from the accounting records of Karling Corporation for the year just ended.

Direct labour	$990
Direct materials used	$90
Rent on factory building	$70
Depreciation on cars used by sales staff	$120
Depreciation on corporate jet	$200
Salary of factory janitor	$130
Rent on sales facility expenses	$150
Rent on administrative facility	$140
Work-in-process inventory, beginning	$70
Work-in-process inventory, ending	$50
Depreciation on machines in factory	$100
Indirect materials	$160

What is overhead for the year?

Multiple Choice

• $460

• $620

• $300

• $510