The following cost data relate to the manufacturing activities of Crystal Corporation during the past year: Manufacturing overhead costs incurred: Indirect materials $ 35,000 Indirect labour 17,500 Property taxes, factory 24,500 Utilities, factory 140,000 Depreciation, factory 245,000 Insurance, factory 14,000 Total actual costs incurred $ 476,000 Other costs incurred: Purchases of raw materials (both direct and indirect) $ 350,000 Direct labour cost 70,000 Inventories: Raw materials, beginning $ 31,000 Raw materials, ending 42,000 Work in process, beginning 51,000 Work in process, ending 81,000 The company uses a predetermined overhead rate to apply overhead cost to production. The rate for