Asteroid Industries Accumulated the Following Cost Information for the Year

Multiple Choice

Asteroid Industries accumulated the following cost information for the year: $$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 16,000 \\\hline \text { Indirect materials } & 4,000 \\\hline \text { Indirect labor } & 8,500 \\\hline \text { Factory depreciation } & 12,800 \\\hline \text { Direct labor } & 37,000 \\\hline\end{array}$$ Using the above information, total factory overhead costs would be:

A) $78,300.
B) $25,300.
C) $12,800.
D) $16,800.
E) $53,000.