Consider the following costs for ABC Company for the current month: Direct materials $33,000 Depreciation on factory equipment $12,000 Factory custodians salary $23,000 Direct labor $28,000 Utilities for factory facilities $9,000 Selling expenses $16,000 Production managers salary $34,000 Administrative expenses $21,000 What is the total amount of factory overhead included above?

Group of answer choices

$78,000

$139,000

$44,000

$37,000