Answer:
$7,810
Explanation:
Given that,
Direct labor = $17,000
Indirect labor = $5,900
Direct materials = $14,300
Property taxes on production facility = $850
Factory heat, lights and power = $930
Insurance on plant and equipment = $130
Factory overhead for May:
= Indirect labor + Property taxes on production equipment + Heat light and power + Insurance on plant and equipment
= $5,900 + $850 + $930 + $130
= $7,810