15) Kline Manufacturing has the following labor costs: The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for a. $550,000. b. $500,000. c. $470,000. d. $450,000. 17) Dolan Company's accounting records reflect the following inventories: During 2022, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000. a) The total raw materials available for use during 2022 for Dolan Company is: b) Dolan Company's total manufacturing costs incurred in 2022 amounted to: c) If Dolan Company's cost of goods manufactured for 2022 amounted to $1,890,000, its cost of goods sold for the year is