The following costs are included in a recent summary of data for a company: advertising expense, $99,500; depreciation expense factory building, $147,500; direct labor, $264,500; direct material used, $314,500; factory utilities, $119,500; and sales salaries expense, $164,500. Determine the dollar amount of overhead costs. O $1,110,000 O $579,000 O $531,500 O $264,000 O $267,000