Ajax Company accumulated the following account information for the year:

Beginning raw material inventory ................................$6000

Indirect material cost ......................................................2000

Indirect labor cost ...........................................................5000

Maintenance of factory equipment ..................................2800

Direct labor cost................................................................7000

Using the above information, total factory overhead costs would be:

A. $ 9,800.

B. $16,800.

C. $15,800.

D. $13,000.

E. $ 7,800.