The following information was obtained from Sizzler Company: Advertising costs: $7,900 Indirect labor: $9,000 Direct Labor: $31,000 Indirect materials: $7,200 Direct materials: $47,000 Factory utilities: $3,000 Factory repair and maintenance: $700 Factory janitorial costs: $1,900 Manufacturing equipment depreciation: $1,600 Delivery vehicle depreciation: $790 Administrative wages and salaries: $19,000 How much was Sizzler's factory overhead?

A. $24,190

B. $1,600

C. $23,400

D. $3,600