These figures have been extracted from the trial balance of Canada Ltd for June 2020: Direct materials $15 000 42 000 Factory electricity Freight outwards 6 000 Office salaries 33 000 18 000 Depreciation on factory plant Director's fees 21 000 24 000 Sales commission Factory wages Direct 90 000 Indirect 30 000 V There was no opening or closing work in process. Calculate the total factory overhead expenses? Select one: a. $180 000 b. $60 000 c. $90 000 d. $105 000 e. None of the options