42 The following information is available for the first month of operations forBluemoon, Inc: Office equipment depreciation President's salary Indirect labor Factory supplies Factory utilities Factory direct labor Direct materials $85,000 $130,000 $35,000 $14,000 $9,000 $160,000 $270,000 Advertising expense $20,000 Refer to the information provided forBluemoon, Inc. What is the total factory overhead? A $58,000 B $723,000 $573,000 D) $488,000