28. Western Industries pays employees on a weekly basis on Tuesday for the week ended the previous Friday. Employee's compensation is earned evenly each day over a 5-day work week. This year, April 30 fell on Thursday. Payroll costs for the week ended May follow: Non factory Sales $5,000 Administrative 10.000 Factory Direct Labor $25,000 Overtime premium 2,500 Indirect Labor 15,000 Excluding payroll taxes, how much of the accrued payroll on April 30 should be charged to Factory Overhead? a. $17,500 b. $26,000 c. $14,000 d. $34,000 29. Fixed cost include: a. Property tax b. Plant Manager's Salary c. Factory insurance d. All of these are correct 30. Factory overhead includes: a. Indirect Labor but not indirect materials b. All manufacturing costs except direct materials and direct labor c. All manufacturing costs d. Indirect materials but not indirect labor 31. Factory overhead: a. Can be a variable cost of a fixed cost b. Is a prime cost c. Can only be a fixed cost d. Includes all factory labor