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

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