The following cost data relate to the manufacturing activities of SEC$-37641$ during the just completed year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$15,600],[$Indirect labor,$136,000],[$Property taxes, factory,$8,600],[$Utilities$,$ factory,$76,000],[$Depreciation$,$ factory,$250,700],[$Insurance$,$ factory,$10,600],[$Total actual manufacturing overhead costs incurred,$$497,500$