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X Company incurred the following costs in 2017: Factory insurance $4,606 Customer service 4,470 Advertising costs 5,478 Factory maintenance 4,475 Direct materials 5,151 Direct labor

X Company incurred the following costs in 2017:

Factory insurance $4,606

Customer service 4,470

Advertising costs 5,478

Factory maintenance 4,475

Direct materials 5,151

Direct labor 4,165

Factory utilities 5,432

Sales salaries 5,950

Research & Development 4,726

Material handling 4,464

What was total overhead in 2017?

The answer is neither 36910 or 14513.

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