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ABC Company applies overhead to products using a pre-determined rate of $6 per direct labor hour. During 2021, ABC Company had the following costs: Direct materials purchased Direct labor ....... Factory utilities Depreciation, office equipment. Advertising Indirect labor ...... Property taxes on the factory building .. $140,000 175,000 42,000 39,000 17,000 26,000 19,000 ABC Company's inventory accounts for 2021 were as follows: Direct materials Work in process Finished goods January 1, 2021 40,000 19,000 22,000 December 31, 2021 33,000 41,000 28,000 Direct labor workers are paid $12.50 per hour. ABC Company's cost of goods manufactured for 2021 was equal to