ABC Company applies overhead to products using a pre-determined rate of 125% of direct labor cost. ABC Company's accounting records for 2019 indicated the following costs had been incurred: Direct materials purchased . $122,e8e Direct labor. Utilities... 57,eee Production supervisor's salary . Advertising.. 60% of the utilities relate to the factory while 40% of the utilities relate to the general office building ABC Company's inventory accounts had the following balances during 2219: cember Direct materials Work in process Finished goods 50,900 22,900 38,000 36,88e 41,8ee 35,eee For 2019, ABC Company reported sales revenue of $527,eee; an unadjusted cost of goods sold of $331,5ee; an adjusted cost of goods sold of $328,2e; and net income of $45,000 Calculate ABC Company's utilities cost for 2019