Q51-13 The following cost data relate to the manufacturing activities of Brown Company during the just-completed year: Direct labour cost $54,167 Depreciation, factory Insurance, factory Utilities, factory Indirect labour Raw materials, beginning inventory Raw materials, ending inventory Raw materials Purchase Property taxes, factory Work in process, beginning inventory Work in process, ending inventory $10,357 $9,515 $13,574 $7,516 $10,637 $11,245 $43,672 $8,614 $11,537 $10,468 POHR $3.25 Total machine-hours recorded for the year: 10,548 The company uses a predetermined overhead rate to apply overhead cost to production. All raw materials were direct materials, no indirect material used