The S&S Company's manufacturing costs for August are: direct labor, $14,000; indirect labor, $5,500; direct materials, $14,600; taxes on raw materials and work in process, $700; heat, lights and power, $1,200; and insurance on plant and equipment, $600. S&S Company's factory overhead incurred for August is:
- $2,500.
- $22,600.
- $14,000.
- $8,000.
- $19,500.
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