EXE Applying Overhead; Cost of Goods Manufactured [LO6-CC13; L07 - CC14] The following cost data relate to the manufacturing activities of Crystal Corporation during the past year: Manufacturing overhead costs incurred: Indirect materials Indirect labour Property taxes, factory Utilities, factory Depreciation, factory $ 34,000 190,000 19,500 102,000 290,000 15,000 $650,500 Insurance, factory Total actual costs incurred Other costs incurred: Purchases of raw materials (both direct and indirect) $500,000 Direct labour cost 85,000 Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 40,000 30,000 60,000 40,000