Given:

Depreciation of plant and machinery N1,600

Factory rent N650

Indirect wages N695

General indirect expenses N726

lubricants N1235

Carriage inwards N829

Factory power N350

Bank charges N612

Carriage outwards N2,900

Determine the total factory overhead cost?

• A N4,485
• B N5,256
• C N6,085
• D N6,556