The following cost data relate to the manufacturing activities of Chang Company during the just completed year:

$\backslash$table$[[$Manufacturing overhead costs incurred:,$],[$Indirect materials,$15,300],[$Indirect labor,$133,000],[$Property taxes, factory,$8,300],[$Utilities$,$ factory,$73,000],[$Depreciation$,$ factory,$152,100],[$Insurance$,$ factory,$10,300],[$Total actual manufacturing overhead costs incurred,$$392,000$