1. ABC company had the following expenses in June. Factory Utilities Expense $ FactoryManager's salary Factory Security people salaries Indirect Materials Direct Materials used Depreciation on Factory Equipment Depreciation on Sales ofice copy machines Commissions for Sales people From the information above determine the total amount of 1 Total Manufacturing Overhead 2 Total Manufacturing/Product Costs 3 Total Non-Manufacturing/Period Costs 14,000 Direct labor $ 175,000 25,000 Advertising Expense 35,000 50,000 Property taxes on Factory Equipment 10,000 15,000 Property taxes on Sales office 5,000 220,000 Factory building repairs 4,200 22,000 Sales people's salaries 100,000 10,000 Office supplies for Admin office Expense 3,000 23,000 Factory Insurance Cost 8,000