Q2: What is the total OH cost?

A. Other

B. 36000

C. 37000

D. 38000

What is the formula?

Beginning of 2014 21,000 26,000 13,000 Peterson Company Direct materials inventory Work-in-process inventory Finished goods inventory Purchases of direct materials Direct manufacturing labor Indirect manufacturing labor Plant insurance Depreciationplant, building, and equipment Repairs and maintenance-plant Marketing, distribution, and customer-service costs General and administrative costs End of 2014 23,000 25,000 20,000 74,000 22,000 17,000 7,000 11,000 3,000 91,000 24,000