Problem 2-17 (continued) 3. Total factory overhead cost at 70,000 direct labor-hours is: Indirect materials (70,000 DLHs x $100 per DLH) $ 7,000,000 Rent....minimum 6,000,000 Maintenance: Variable cost element (70,000 DLHs x $35 per DLH) $2,450,000 Fixed cost element... 1,500,000 3,950,000 Total factory overhead cost.. $16,950,000