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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,

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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: 0500 08.500 0 $2,000 0$21.500 0$3.500

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