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:

B\&T Company's production costs for May are: direct labot, $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