An analysis of the accounts of Windsor Company reveals the following manufacturing cost data for the month ended June 30, 2025 Inventory Beginning Ending Raw materials $11,400 $16,780 Work in process 6.100 8,750 Finished goods 11,400 10,600 Costs incurred: raw materials purchases $66,300, direct labor $56,500, manufacturing overhead $26.000. The specific overhead costs were: indirect labor $6,500, factory insurance $5,300, machinery depreciation $5,300, machinery repairs $2.490. factory utilities $4,580, and miscellaneous factory costs $1.830. (Assume that all raw materials used were direct materials)