Legends Racket Inc. manufactures badminton rackets. The company estimates the following costs for the next year: Indirect factory wages $145,000 Supervisor salaries 40,000 Direct material 250,000 Direct labor 120,000 Power and light 100,000 Depreciation of plant and equipment 80,000 Indirect materials 20,000 Insurance and property taxes 25,000 Determine the total factory overhead cost of the company. a.$780,000 b.$330,000 c.$530,000 d.$410,000