Asteroid Industries Accumulated the Following Cost Information for the Year

Multiple Choice

Asteroid Industries accumulated the following cost information for the year:

$\begin{array}{lr}\text { Direct materials } & \$ 16,000 \\\text { Indirect materials } & 4,000 \\\text { Indirect labor } & 8,500 \\\text { Factory depreciation } & 12,800 \\\text { Direct labor } & 37,000\end{array}$
Using the above information, total factory overhead costs equal:

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