The following T accounts are for Stanford Company:
Raw Materials Cost of Goods Sold
Beg. Bal. 7,000 24,000(2)
Sales Salaries Expense
(4) 11,000
Work in Process
Beg. Bal. ? (7)
11,000
(2) 15,000
(4) 18,000
(6) 31,000
Accounts Payable
19,000 (1)
5,000 (5)
Manufacturing Overhead
(2) 9,000 31,000 (6)
(3) 16,000
(4) 8,000
(5) 5,000
Wages & Salaries Payable
7,000 Beg. Bal.
37,000 (4)
Finished Goods
Beg. Bal. 18,000
(7) 62,000
End. Bal. 15,000
Accumulated Depreciation-Factory
82,000 Beg. Bal.
16,000 (3)
what is the indirect labor cost ?