23. A company has an overh ead application rate of 125% of direct labor costs. Hove much overhead would be allocated to a job if it required total labor costing $20,000? A. $5,000. B. $16,00o. C. $25,000. D. $125,000. E. $250,000. 24. The B&T Company's production costs for May are: direct labor, $13,000; indirect labor, $6.500 direct materials, $15,000: property taxes on production equipment, $800; heat, lights and power, $1,000; and insurance on plant and equipment, $200. B&T Company's factory overhead incurred for May is: A. $2,000. B. $6,500. C. $8,500 D. $21,500. E. $36,500. 25. Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials. What is the ending Raw Materials Inventory balance for March? A. $46,000 B. $11,000 C. $33,000 D. $24,000 E. $9,000