$1$

Listed here are costs for a shoe manufacturer. Determine total $($a$)$ direct materials costs, $($b$)$ direct labor costs, and $($c$)$ factory overhead costs. Hint: Some costs are excluded from all three cost categories.

$\backslash$table$[[$Cost$,\backslash$table$[[$Direct$],[$Materials$]],$Direct Labor,$\backslash$table$[[$Factory$],[$Overhead$]]],[$Office worker wages, $$44,000,,,],[$Factory supervisor salaries, $$74,000,,,],[$Wages to assembly workers, $$66,000,,,],[$Glue used in shoes, $$400,,,],[$Rubber used in shoes, $$15,400,,,],[$Factory property tax, $$2,140,,,],[$Salesperson commissions, $$69,000,,,],[$Depreciation on factory equipment, $$21,000,,,],[$Leather used in shoes, $$18,000,,,],[$Total$,,,]]$