Manufacturing overhead costs incurred:

Indirect materials $ 15,800

Indirect labor 138,000

Property taxes, factory 8,800

Utilities, factory 78,000

Depreciation, factory 150,600

Insurance, factory 10,800

Total actual manufacturing overhead costs incurred $ 402,000

Other costs incurred:

Purchases of raw materials (both direct and indirect) $ 408,000

Direct labor cost $ 68,000

Inventories:

Raw materials, beginning $ 20,800

Raw materials, ending $ 30,800

Work in process, beginning $ 40,800

Work in process, ending $ 70,800