These Figures Have Been Extracted from the Trial Balance of Williams

These figures have been extracted from the trial balance of Williams Ltd for June 2019:
$$\begin{array} { l r } \text { Direct materials } & \$ 4000 \\\text { Light and power factory } & 16000 \\\text { Freight outwards } & 3000 \\\text { Office salaries } & 8000 \\\text { Depreciation on factory plant } & 5000 \\\text { Directors' fees } & 4000 \\\text { Salesmen's commission } & 2000 \\\text { Factory wages - direct } & 25000 \\\text { Factory wages - indirect } & 12000\end{array}$$
There was no opening or closing work in process. Total factory overhead expenses are:

A) $33 000
B) $28 000
C) $35 000
D) $29 000