Amelia Bedelia is a manufacturer of a variety of cakes. The firm has provided the following data for the year 2018 Raw Material 510,000 Indirect Material 200,000 Indirect Factory Wages 150,000 Office Expenses 40,000 Rent 80,000 Net Work In Progress 35,000 Factory Assets at Cost 850,000 Prov for Depn on Factory Assets 115,000 The firm has indicated that the rent is owing by 20,000, and that the factory assets are to be depreciated by 20% on the reducing balance . The rent is to be apportioned equally in factory and office Determine the total of the factory overheads for the year