The Following Information Was Obtained from Sizzler Company

The following information was obtained from Sizzler Company:
Advertising costs: $7,900
Indirect labor: $9,000
Direct Labor: $31,000
Indirect materials: $7,200
Direct materials: $47,000
Factory utilities: $3,000
Factory supplies: $700
Factory janitorial costs: $1,900
Manufacturing equipment depreciation: $1,600
Delivery vehicle depreciation: $790
Administrative wages and salaries: $19,000
How much was Sizzler's factory overhead?

A) $24,190
B) $1,600
C) $23,400
D) $3,600