The B&T Company's production costs for May are: direct labor, $$13,000$; indirect labor, $$6,500$; direct materials, $$15,000$; property taxes on production equipment, $$800$; heat, lights and power, $$1,000$; and insurance on plant and equipment, $$200.$ B&T Company's factory overhead incurred for May is:

A $$2,000.$

B $$36,500.$

C $$8,500.$

D $$6,500.$

E $$21,500.$