The B&T Company's Production Costs for May Are: Direct Labor

Multiple Choice

The B&T Company's production costs for May are: direct labor, $13,000; indirect labor, $6,500; direct materials, $15,000; property taxes on production facility, $800; factory heat, lights and power, $1,000; and insurance on plant and equipment, $200. B&T Company's factory overhead incurred for May is:

A) $2,000.
B) $6,500.
C) $8,500.
D) $21,500.
E) $36,500.