Use the below costs to calculate total Factory Overhead (Do not include dollar signs in the answer {Canvas will mark the answer as incorrect}; Advertising expense $75,000 Depreciation, Factory Building $10,500 Office Salaries Expense $200,000 Work in Process, Jan 1 $82,000 Finished Goods, Jan 1 $62,300 Utilities, Factory Building $3,000 Indirect Labor $11,650 Property taxes, Office Building $22,000 Supplies, Factory $5,500 Sales Salaries $95,000 Indirect materials $46,000 Direct materials $67.900 Work in Process, Dec 31 $120,000 Finished Goods, Dec 31 $80,000 The following is a list of costs that were incurred to produce this textbook. Classify each cost as: direct materials, direct labor, factory overhead, selling expense, or administrative expense. Please use lower case letters when enter answers (Canvas is case sensitive so answers will be marked incorrect if entered incorrectly. For example, Direct Materials should be entered as direct materials (all lower case). Sales commissions paid to textbook representatives for each text sold Book covers used to bind the pages Hour wages of printing press operators during production Straight-line depreciation on the manufacturing plant Paper on which the textbook is printed Salary of the vice president of finance