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 facility, $800; factory heat, lights and power. $1,000; and insurance on plant and equipment, $200. B\&T Company's factory overhead incurred for May is: $2,000 $6,500 $8,500 $21,500