WYOMING CORPORATION The following information comes from the accounting records of WYOMING CORPORATION, manufacturer of custom coffee mugs, for its manufacturing activities for the year ended September 30 2018: Actual manufacturing overhead costs incurred: Indirect material $15,000 Indirect labor 130,000 Property taxes - factory 3,000 Utilities - factory 70,000 Depreciation - factory 240,000 Insurance - factory 10,000 Total actual manufacturing overhead incurred $473,000 Other costs charged to jobs: Direct materials $375,000 Direct labor 60,000 Inventory information: Work in process, beginning $40,000 Work in process, ending 0,000 Finished goods, beginning 20,000 Finished goods, ending 135,000 Selling expenses $26,000 General & administrative expenses $40,000 Sales $1,250,000