An analysis of the accounts of Williams Company reveals the following manufacturing cost data for the month ended September 30 , 2020. Costs incurred: raw materials purchases $68,800, direct labor $49,900, manufacturing overhead $24,500. The specific overhead costs were: indirect labor $5,800, factory insurance $4,800, machinery depreciation $5,700, machinery repairs $3,100, factory utilities $3,300, miscellaneous factory costs $1,800. Assume that all raw materials used were direct materials. (a)