2 1 Point Calculate the Manufacturing overhead costs for Facey Company Depreciation on sales office $10,000 Depreciation on factory equipment $15,000 Factory supervisor salary $60,500 Sales commissions $25,000 Lubricants used in factory equipment $4,500 Insurance costs for factory $21,000 Wages paid to maintenance workers $105,000 Fabric used to upholster furniture $30,000 Freight-in (on raw materials) $3,000 Costs of delivery to customers $8,000 Wages paid to assembly-line workers $155,500 Lumber used to build product $82,000 Utilities in factory $41,500 Utilities in sales office $26,000