Prepare a schedule of factory overhead costs for Sunny corporation for the year ended december 31 2005. Using the following data.

Advertising expense $85,000
Amortizationof patents (classify as factory overhead) $16,000
Bad debts expense $28,000
Amortization expense, office equipment $37,000
Amortization of factory building $133,000
Amortization of factory equipment $78,000
Direct Labour $250,000
Factory insurance expired $62,000
Factory supervision $74,000
Factory supplies used $21,000
Factory utilities $115,000
Finished goods inventory, Dec 31,2004 $15,000
Finished good inventory, Dec 31, 2005 $12,500
Work in process invemtory, Dec 31 2004 $8,000
Work in process inventory, Dec 31 2005 $9,000
Income tax expense $53,400
Indirect labour $26,000
Interest expense $25,000
Miscellaneous Expense $55,000
Property taxes on factory $14,000
Raw materials inventory, Dec 31 2004 $60,000
Raw materials Inventory, Dec 31 2005 $78,000
Raw materials purchases $313,000
Repairs, factory equipment $31,000
Salaries expense $150,000
Sales $1,630,000