$ 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 134,520 equipment 6,110 Depreciation on delivery trucks 1,855 Property taxes on factory building 4,800 Indirect factory labor 31,915 Repairs to office equipment 435 Indirect materials 17,570 Factory repairs 13.025 Direct materials used 252,975 Advertising 6,200 Factory manager's salary 45,000 Office supplies used 2.363 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. Cost and Expense Description Factory Utilities Manufacturing Overhead Product Cost Period Cost $12,865