. Which of the following is a product cost for a manufacturing company? Selected data for Lemon Grass Inc. for 2015 is provided below:

Factory Utilities	$1,500
Indirect Materials Used	37,500
Direct Materials Used	300,000
Property Taxes on Factory Building	6,900
Sales Commissions	85,000
Indirect Labor Incurred	25,000
Direct Labor Incurred	150,000
Depreciation on Factory Equipment	6,500

What is the total factory overhead?