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 2014:
Direct materials $5 000
Light and power factory 14 000
Freight outwards 2 000
Office salaries 11 000
Depreciation on factory plant 6 000
Directors' fees 7 000
Salesmen's commission 8 000
Factory wages - direct 30 000
- indirect 10 000
There was no opening or closing work in process. What are total factory overhead expenses?

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