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Use the following information to answer the given questio...

Use the following information to answer the given question.


NPurchases:raw materials20,000finished goods15,200Stock 1/1/89: raw materials3,000work-in-progress2,500Wages:direct22,800indirect7,200Factory expenses:electricity12,000insurance2,000Stock 31/12/89:raw materials4,000work-in-progress4,500
The amount of factory overhead is

A.

N28,200

B.

N23,200

C.

N21,299

D.

N19,200

E.

N14,200

Correct answer is D

No explanation has been provided for this answer.