Comet Company accumulated the following account information for the year: Direct materials cost $ 7,000 Indirect materials cost 3,000 Indirect labor cost 6,000 Maintenance of factory equipment 3,800 Direct labor cost 8,000 Using the above information, total factory overhead costs equal: Multiple Choice

$20,800.

$16,000.

$12,800.

$18,800.

$9,800.