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:
Sales $ 5,000
Direct labor $25,000
Overtime premium 2,500
Indirect labor 15,000
Excluding payroll taxes, how much of the accrued payroll at April 30 should be charged to Factory Overhead?