At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $$2,515,000.$ The manager also estimated the following overhead costs for the year.

$2\mathrm{.}08$

Indirect labor

Rent on factory building

Factory utilities

Depreciation$-$Factory equipment

Repairs expense$-$Factory equipment

Indirect materials

Total estimated overhead costs

$\backslash$table$[[$$$560,700$