MC Qu. 26 The following is taken from... 16 The following is taken from Clausen Company's internal records of its factory with two operating departments. The cost driver for indirect labor is direct abor Dept 1 using activity-based costing 3.33 Hours 930 2,170 3,100 9,240 6,160 15,400 Totals Factory overhead costs $22,000 17,600 14,400 $54,000 Rent and utilities Indirect labor Total factory overhead $27120