Comet Company accumulated the following account information for the year:

Beginning raw materials inventory	$	5,600
Indirect materials cost		1,600
Indirect labor cost		4,600
Maintenance of factory equipment		2,400
Direct labor cost		6,600

Using the above information, total factory overhead costs would be:

• $15,200.

• $8,600.

• $14,600.

• $7,000.

• $11,800.