Arthur Company accumulated the following account information for the year: Beginning raw materials inventory $5,500 Indirect materials cost 1,900 Indirect labor cost 4,400 Maintenance of factory equipment 3,400 Direct labor cost 6,900 Using the above information, total factory overhead costs would be: $7,800. $3,400. $9,700. $12,400. $14,300.

Arthur Company accumulated the following account information for the year:

Beginning raw materials inventory	$5,500
Indirect materials cost	1,900
Indirect labor cost	4,400
Maintenance of factory equipment	3,400
Direct labor cost	6,900

Using the above information, total factory overhead costs would be:

	$7,800.
	$3,400.
	$9,700.
	$12,400.
	$14,300.

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