Chang Company provided the following data for this year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$16,600],[$Indirect labor,$146,000],[$Property taxes, factory,$9,600],[$Utilities$,$ factory,$86,000],[$Depreciation$,$ factory,$252,700],[$Insurance$,$ factory,$11,600],[$Total actual manufacturing overhead costs incurred,$$522,500$