Western Industries pays employees on a weekly basis on Tuesday for the week ended the previous Friday. Employees’ compensation is earned evenly each day over a 5-day work week. This year, April 30 fell on Thursday. Payroll costs for the week ended May 1 follow: Non Factory: Sales $ 5,000 Administrative 10,000 $ 15,000 Factory: Direct labor $ 25,000 Overtime premium 2,500 Indirect labor 15,000 $ 42,500 $ 57,500 Excluding payroll taxes, how much of the accrued payroll at April 30 should be charged to Factory Overhead? a. $14,000 b. $34,000 c. $26,000 d. $17,500