Selected Data for Lemon Grass Company for 2015 Is Provided

Selected data for Lemon Grass Company for 2015 is provided below: $$\begin{array} { | l | r | } \hline \text { Factory Utilities } & \$ 1,500 \\\hline \text { Indirect Materials Used } & 37,500 \\\hline \text { Direct Materials Used } & 300,000 \\\hline \text { Property Taxes on Factory Building } & 6,900 \\\hline \text { Sales Commissions } & 85,000 \\\hline \text { Indirect Labor Incurred } & 25,000 \\\hline \text { Direct Labor Incurred } & 150,000 \\\hline \text { Depreciation on Factory Equipment } & 6,500 \\\hline\end{array}$$ What is the total factory overhead?

A) $450,000
B) $612,000
C) $77,400
D) $62,400