Minstrel Manufacturing uses a job order cossing system During one month, Minstrel purchased $201,000 of raw materials on credit, issued matertials to production of $198.000 of which $27000 were indirect Minstre ncumed a factory peyroll of $153.000, of which $32000 was indirect labor Ministrel uses a predetermined overhead ate of 150% of direct labor cost. The total manufactuning costs added during the penod are 546 500 48000 500 401000