Erkens Company uses a job costing system with normal costing and applies factory overhead on the basis of machine hours. At the beginning of the year, management estimated that the company would incur $1,596,000 of factory overhead costs and use 57,000 machine hours. Erkens Company recorded the following events during the month of April: Purchased 208,000 pounds of materials on account; the cost was $4.80 per pound. Issued 134,000 pounds of materials to production, of which 22,000 pounds were used as indirect materials. Incurred direct labor costs of $310,000 and $54,000 of indirect labor costs. Recorded depreciation on equipment for the month, $78,500. Recorded expired insurance costs for the manufacturing property