The following cost data relate to the manufacturing activities of Chang Company during the just completed year Manufacturing overhead costs incurred: Indirect materials Indirect labor Property taxes, factory Utilities, factory Depreciation, factory Insurance, factory Total actual manufacturing overhead costs incurred s 16, 200 142,000 9, 200 82,000 169,900 11,200 $430, 506 Other costs incurred: Purchases of raw materials (both direct and indirect) Direct labor cost $412,00e $ 72,000 Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending s 21,200 s 31,200 s 41,200 s71,200 rhead rate ofs21 per machine-hour to apply overhead cost to jobs A total of 2 machine-hours were used during the year