Use the following data to compute total factory overhead costs for the month: Sales commissions $ 11,100 Direct labor 39,900 Indirect materials 15,500 Factory manager salaries 7,500 Factory supplies 9,300 Indirect labor 6,600 Depreciation—office equipment 5,300 Direct materials 40,800 Corporate office salaries 42,800 Depreciation—factory equipment 7,800