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The following cost data relate to the manufacturing activities of Chang Company during the just completed year: Manufacturing overhead costs incurred: Indirect material Indirect labor Property taxes, factory Utilities, factory Depreciation, factory Insurance, factory Total actual manufacturing overhead costs incurred-$412,000- s 16,300 143,000 9, 300 83,000 149, 100 11,300 Other costs incurred: of raw material(both direct and $413,000o s 73, 000 indirect) Direct labor cost Raw materials, beginning Work in process, beginning Inventories: s 21,300 s 31,300 s 41,300 s 71,300o int Work in process, ending The company uses a predetermined overhead rate of $20 per machine-hours were used during the year. machine-hour to apply overhead cost to jobs. A total of 21,000