The following costs are included in a recent summary of data for a company: advertising expense, $96,500; depreciation expense - factory building, $144,500; direct labor, $261,500; direct material used, $311,500; factory utilities, $116,500; and sales salaries expense, $161,500. Determine the dollar amount of overhead costs. N $1,092,000 $573,000 O $522,500 O $258,000 O $261,000 W t F