Problem:
The Trick Company manufactures tacks. Costs for September were direct labor, $84,000; indirect labor, $36,700; direct materials, $55,900; taxes on raw materials and work in process, $4,800; factory utilities, $3,200; and insurance on plant and equipment, $700.
Required:
Question: What is the Trick Company's factory overhead for September?
Note: Provide support for your rationale.