An analysis of the accounts of Lily Company reveals the following manufacturing cost data for the month ended September 30, 2020. Inventories Beginning Ending Raw materials $13,600 $12,900 Work in process 9.100 6,600 Finished goods 11.600 13,600 Costs incurred: raw materials purchases $64,100, direct labor $52,600, manufacturing overhead $35,250. The specific overhead costs were: indirect labor $8,100, factory insurance $6,600, machinery depreciation $7,600, machinery repairs $4,400, factory utilities $5.200, miscellaneous factory costs $3,350. Assume that all raw materials used were direct materials.