B&T Company's production costs for May are: direct labor, $19,000; indirect labor, $5,700; direct materials, $14,100; property taxes on production facility, $870; factory heat, lights and power, $910; and insurance on plant and equipment, $110. B&T Company's factory overhead incurred for May is:

Multiple Choice

• $7,590.

• $5,700.

• $40,690.

• $19,800.

• $1,890.