An analysis of the accounts of Shamrock Company reveals the following manufacturing cost data for the month ended June $30,2025.$

Inventory

Beginning

Ending

Raw materials

$$10,400$  $$15,280$

Work in process

$5,6008,000$

Finished goods

$10,4009,600$

Costs incurred: raw materials purchases $$60,800,$ direct labor $$52,000,$ manufacturing overhead $$23,600.$ The specific overhead costs were: indirect labor $$6,000,$ factory insurance $$4,800,$ machinery depreciation $$4,800,$ machinery repairs $$2,240,$ factory utilities $$4,080,$ and miscellaneous factory costs $$1,680.($Assume that all raw materials used were direct materials.$)$