Company has the following estimated cost and production data for the next year: Direct materials $30,000 Direct labor $110,000 Indirect materials $10,000 Rent on factory equipment $32,000 Sales commissions $150,000 Salary of production supervisor $70,000 Estimated direct labor hours 10,000 Estimated machine-hours 16,000 Estimated number of units produced 20,000

1. What is the total overhead cost?