Tanshoura Inc. previously accounts its cost using only direct materials and direct labor. This year they want to know what should from part of their factory overhead.

Raw materials purchased $23,340

Factory Insurance 4,540

Depreciation of the factory plant 8,520

Indirect factory supplies used 4,670

Depreciation of office equipment 3,300

Direct labor 12,000

Utilities expense for plant 9,990

1. Compute for the total factory overhead.Required to answer. Single choice.