Exercise $3-7($Algo$)$ Applying Overhead; Cost of Goods Manufactured $[$LO$3-3,$ LO$3-4]$

The following cost data relate to the manufacturing activities of Chang Company during the just completed ye

$\backslash$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$