5) The following partially completed T-accounts are for Stanford Corporation: Bal Raw Materials 7,000 (2) 19,000 24,000 Work In Process 11,000 (7) 15,000 18,000 31,000 Finished Goods 18,000 62,000 15,000 Manufacturing Overhead 9,000 (6) 16,000 8,000 5.000 Factory cumulated Depreciation Bal 82.000 16,000 Sales Salaries Expense 11,000 Accounts Payable Salaries and Wages Payable 7,000 37,000 The indirect labor cost is: A) $8,000 B) $15,000 C) $18,000 D) $37,000