The following cost data relate to the manufacturing activities of the Jax Company during the most recent year:

Manufacturing overhead costs incurred during the year: Property taxes $1,000 Utilities, factory 2,500 Indirect labour 7,000 Depreciation, factory 10,000 Insurance, factory 1,500 Total actual costs: $22,000 Other costs incurred during the year: Purchases of raw materials $23,000 Direct labour cost 20,500 Inventories: Raw materials, beginning $7,000 Raw materials, ending 10,500 Work in process, beginning 4,500 Work in process, ending 3,500