Brock Company makes candy. During the most recent accounting…

Brock Company makes candy. During the most recent accounting period Brock paid $4,000 for raw materials, $5,000 for labor, and $4,000 for overhead costs that were incurred to make candy. Brock started and completed 13,830 units of candy of which 10,000 were sold. Based on this information Brock would recognize which of the following amounts of expense on its income statement? Note: Do not round intermediate calculations.