The following information relates to the manufacturing operations of the JNR Company for the year:

Beginning Ending

Raw materials inventory $ $57,000$ $ $60,000$

Finished goods $68,00060,000$

Asteroid Industries accumulated the following cost information for the year:

Salesperson salaries $ $16,000$

Indirect materials $4,000$

Indirect labor $8,500$

Factory depreciation $12,800$

Direct labor $37,000$

Using the above information, total factory overhead costs equal: