Rothman Corp. is a manufacturer of foam cushions, padding, and other products for the furniture industry. One of the most challenging operational considerations for the company in recent years has been identifying and managing factory overhead costs. An accountant who has worked for Rothman for several years has compiled the following list of expenses that she believes should be included in the company's factory overhead cost budget. You need to determine which items to include in Rothman Corp.'s factory overhead cost budget for the year ending December 31, 2015. You should be careful not to include expenses or other items that are not part of factory overhead. Use the checkboxes to indicate which items should be included in the factory overhead budget. What is the total amount of factory overhead that should be included in Rothman's factory overhead cost budget for the year ending December 31, 2015?____