Comet Company Accumulated the Following Account Information for the Year

Comet Company accumulated the following account information for the year: Beginning raw materials inventory$6,000 $$\begin{array} {| l | l |} \hline\text { Indirect materials cost } & 2,000 \\\hline \text { Indirect labor cost } & 5,000 \\\hline \text { Maintenance \& factory equipment } & 2,800 \\\hline \text { Direct labor cost } & 7,000\\\hline\end{array}$$ Using the above information, total factory overhead costs would be:

A) $13,000.
B) $9,800.
C) $15,800.
D) $7,800.
E) $16,800.