Use the following information to answer the question below

Cost of raw materials available------ 32,000

Manufacturing wages -----10,000

Factory expenses-----5,000

Royalty-------3,000

Factory rent ------2,000

Depreciation of plant and machinery---- 5,000

closing stock of raw materials-------- 3,000

Factory overhead cost is

• A $25,000
• B $415,000
• C $12,000
• D $7,000