Manufacturing overhead costs incurred:





Indirect materials

$1,100



Indirect labor

9,900



Property taxes, factory

2,800



Utilities, factory

4,900



Depreciation, factory

23,900



Insurance, factory


5,900



Total actual manufacturing overhead costs incurred


$48,500



Other costs incurred:





Purchases of raw materials(both direct and indirect)

$31,600



Direct labor cost

$40,600



Inventories:





Raw materials, beginning

$9,000



Raw materials, ending

$6,400



Work in process, beginning

$5,500



Work in process, ending

$6,900




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The company uses a predetermined overhead rate to apply overhead cost to production. The rate for the year was $5 per machine-hour. A total of 12,300 machine-hours was recorded for the year.