The B&T Company's production costs for May are: direct labor, $12,000; indirect labor, $6,400; direct materials, $14,800; property taxes on production equipment, $800; heat, lights and power, $980; and insurance on plant and equipment, $180. B&T Company's factory overhead incurred for May is: o $1,960. O $8,360. o $6,400. o $21,200. O $35,160