These Figures Have Been Extracted from the Trial Balance of ABC

Multiple Choice

These figures have been extracted from the trial balance of ABC Ltd for June 2011:
$\begin{array}{lr}\text { Direct Materials } & \$ 5000 \\\text { Light and Power Factory } & 14000 \\\text { Freight Outwards } & 2000 \\\text { Office Salaries } & 11000\\\text { Depreciation on Factory Plant } & 6000 \\\text { Directors' Fees } & 7000 \\\text { Salesmen's Commission } & 8000 \\\text { Factory Wages - Direct } & 30000 \\{\text { - Indirect }} & 10000\end{array}$
There was no opening or closing work in process. Total factory overhead expenses are:

A) $35 000
B) $30 000
C) $60 000
D) $20 000