The Following Partially Completed T-Accounts Summarize Last Year's Transactions for Kelshaw

Multiple Choice

The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.
-What is the indirect labour cost?

A) $5,000.
B) $12,000.
C) $15,000.
D) $35,000.