Asteroid Industries Accumulated the Following Cost Information for the Year

Multiple Choice

Asteroid Industries accumulated the following cost information for the year: $$\begin{array} { l | r } \text { Direct materials } & \$ 16,000 \\\hline \text { Indirect materials } & 4,000 \\\hline \text { Indirect labor } & 8 , 5 0 0 \\\hline \text { Factory depreciation } & 12,800 \\\hline \text { Direct labor } & 3 7 , 0 0 0 \end{array}$$ Using the above information, total factory overhead costs would be:

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