X Company began manufacturing operations on January 1, 2019. The following information is for 2019: Direct materials purchased $5,797 Direct materials used 4,574 Direct labor 11,911 Overhead ?? Cost of goods sold 38,076 On December 31, 2019, all jobs were finished, but there were five jobs that were not sold, with costs totalling $1,629. What was overhead for 2019? A: $20,549 B: $23,220 C: $26,239 OD: $29,650 E: $33,504 F: $37,860