The following costs are included in a recent summary of data for a company: advertisingrnexpense $85,000; depreciation expense - factory building $133,000; direct labor $250,000; directrnmaterial used $300,000; factory utilities $105,000; and sales salaries expense $150,000.
Determine the dollar amount of overhead costs.

A). $1,023,000.
B). $550,000.
C). $488,000.
D). $235,000.
E). $238,000.