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