Comet Company accumulated the following account information for the year:

Beginning raw materials inventory	$	5,400
Indirect materials cost		1,400
Indirect labor cost		4,400
Maintenance of factory equipment		2,200
Direct labor cost		6,400

Using the above information, total factory overhead costs equal:

• $6,600.

• $11,200.

• $8,000.

• $14,400.

• $14,000.