Use the Following Data to Compute Total Factory Overhead Costs

Use the following data to compute total factory overhead costs for the month: $\begin{array}{l|c}\text { Sales commissions } && \$ 10,800 \\\hline \text { Direct labor } & 39,600 \\\hline \text { Indirect materials}&&15,200 \\\hline \text { Factory manager salaries } & 7,200 & \\\hline \text { Factory supplies } & 9,000 & \\\hline \text { Indirect labor } & & 6,300 \\\hline \text { Depreciation -office equipment } & 5,000 &\\\hline\text { Direct materials} & 40,500 \\\hline \text { Corporate office salaries } & 42,500 \\\hline \text { Depreciation -factory equipment } && 7,500 \\\end{array}$

A) $125,300.
B) $141,100.
C) $58,300.
D) $45,200.
E) $84,800.