An a7alyis of the accounts of Shetfield Company reveals the following manufacturing cost data for the monthended 5 eptember 30.2020. Costs incurred- raw materials purchases $63,600, direct labor $52,100, manulacturing overhead $32.250. The specific overhead costs were indirect labor $7,600. tactory insarance $6,100 machinery depreclation $7,100, machinery repairs $3,900, factory utilities $4,700, miscellaneous factory costs $2,850 assume that all rawmaterials used were direct arateriak