The following partially completed T-accounts are for Stanford Corporation: Bal (1) Raw Materials 7,000 (2) 19,000 Work In Process 11,000 (7) 15,000 18,000 31,000 | |Gecel cecel Bal Finished Goods 18,000 62,000 15,000 31,000 Manufacturing Overhead 9,000 (6) 16,000 8,000 5,000 Accumulated Depreciation-- Factory Sales Salaries Expense 11,000 (4) 82,000 16,000 Accounts Payable Salaries and Wages Payable Bal 7,000 37,000 19,000 5,000 The indirect labor cost is: Multiple Choice o $15,000 o $8,000 o $37,000 o $18,000