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B&T Company's production costs for May are: direct labor, $18,000; indirect labor, $7,000; direct materials, $15,500; property taxes on production facility, $850; factory heat, lights

B&T Company's production costs for May are: direct labor, $18,000; indirect labor, $7,000; direct materials, $15,500; property taxes on production facility, $850; factory heat, lights and power, $1,050; and insurance on plant and equipment, $250. B&T Company's factory overhead incurred for May is:

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