$ 12,865 The Fiberglass Boat Company reported the following costs and expenses in May 2021: Factory utilities Direct labor $209,860 Depreciation on factory Sales staff salaries 102,520 equipment 6,110 Depreciation on delivery trucks 1,855 Property taxes on factory building 4,800 Indirect factory labor 34,925 Repairs to office equipment 235 Indirect materials 37,570 Factory repairs 11,225 Direct materials used 213,955 Advertising 12,600 Factory manager's salary 54,000 Office supplies used 2.663 Instructions 1. Set up and complete a schedule as shown in the example below, listing each item above, including its dollar amount, under the proper classification heading. 2. Total each classification to show the total of all costs and expenses under each one. Manufacturing Overhead Product Cost Period Cost Cost and Expense Description Factory Utilities $12,865