Chang Company provided the following data for this year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$16,700],[$Indirect labor,$147,000],[$Property taxes, factory,$9,700],[$Utilities$,$ factory,$87,000],[$Depreciation$,$ factory,$273,900],[$Insurance$,$ factory,$11,700],[$Total actual manufacturing overhead costs incurred,$$546,000$