Determine the total factory overhead cost?

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

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

Correct Answer:

Option B – N5,256