The following cost data relate to the manufacturing activities of SEC$-90199$ during the just completed year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$16,600],[$Indirect labor,$146,000],[$Property taxes, factory,$96,600],[$Utilities$,$ factory,$252,700],[$Depreciation$,$ factory,$11,600],[$Insurance$,$ factory,$$522,500$