Comet Company Accumulated the Following Account Information for the Year

Multiple Choice

Comet Company accumulated the following account information for the year: Beginning raw materials inventory $6,000
$$\begin{array} { | l | r | } \hline \text { Indirect materials cost } & 2,000 \\\hline \text { Indirect labor cost } & 5,000 \\\hline \text { Maintenance of factory equipment } & 2,800 \\\hline \text { Direct labor cost } & 7,000 \\\hline\end{array}$$ Using the above information, total factory overhead costs would be:

A) $9,800.
B) $16,800.
C) $15,800.
D) $13,000.
E) $7,800.