What is the factory overhead cost?

Bergamo Bay's computer system generated the following trial balance on December 31, 2017. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded.

Debit Credit

Cash $ 70,000

Accounts receivable 46,000

Raw materials inventory 28,000

Work in process inventory 0

Finished goods inventory 9,000

Prepaid rent 3,000

Accounts payable $ 11,700

Notes payable 14,700

Common stock 30,000

Retained earnings 89,000

Sales 192,600

Cost of goods sold 112,000

Factory overhead 25,000

Operating expenses 45,000

Totals $ 338,000 $ 338,000

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After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.

Materials requisition 21-3010: $ 4,800 direct materials to Job 402

Materials requisition 21-3011: $ 7,900 direct materials to Job 404

Materials requisition 21-3012: $ 2,000 indirect materials

Labor time ticket 6052: $ 2,000 direct labor to Job 402

Labor time ticket 6053: $ 13,000 direct labor to Job 404

Labor time ticket 6054: $ 3,000 indirect labor

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Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 150% of direct labor cost.