Sussex Piping Company's production costs for November are direct labor, $13,000, indirect labor, 56,300 direct materials, 514,700; property taxes on production facility, 5810 factory heat, lights and power. $970; and rent on equipment, 5170. Sussex Piping Company's factory overhead incurred for November is 55,300 $35.950 O $21.000 58,250 51.950