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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

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:

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  • $7,590.

  • $5,700.

  • $40,690.

  • $19,800.

  • $1,890.

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