The following information has been taken from the perpetual inventory system of Carrington Manufacturing Company for the year ended December 31: Depreciation on a factory building $ 6,250 Telephone expense in factory office $ 984 Telephone expense in sales showroom $ 1,170 Factory foreman's salary $ 5,040 Maintenance costs for the factory $ 1,540 Maintenance costs for the sales showroom $ 740 The manufacturing overhead costs totaled