HASF corporation has the following information for the period just completed

Direct Material65,000

Direct Labor74,000

Factory overhead?

Beginning work in process inventory31,000

Ending work in process inventory37,680

Beginning finished goods inventory46,000

Ending finished goods inventory22,000

Additional information Last year operating cost were 256,000 this year total operating costs of which 18% constitute selling general and administrative expenses are 30,000 lower than last year what amount represents factory overhead

A29,000

B47,000

C34,300

D53,600

Operating cost = cost of goods sold + operating expense