Comet Company Accumulated the Following Account Information for the Year

Multiple Choice

Comet Company accumulated the following account information for the year:

$\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 6,000 \\\text { Indirect materials cost } & 2,000 \\\text { Indirect labor cost } & 5,000 \\\text { Maintenance of factory equipment } & 2,800 \\\text { Direct labor cost } & 7,000\end{array}$
Using the above information, total factory overhead costs equal:

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