$1$

The following cost data relate to the manufacturing activities of SEC$-54589$ during the just completed year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$],[$Indirect labor,$15,400],[$Property taxes, factory,$134,000],[$Utilities$,$ factory,$8,400],[$Depreciation$,$ factory,$74,000],[$Insurance$,$ factory,$191,200],[$Total actual manufacturing overhead costs incurred,$10,400],[$Other costs incurred:,$$433,400$