4 Costs for salaries and wages were incurred as direct labor $247,000, Indirect labor $67,700 and selling and administrative salaries $155,000. 5 Maintenance costs incurred in the factory, $23,000. 6 Advertising costs incurred, $140,000 Depreciation recorded for the year, $55,000 (70% relates to factory assets, and the remainder relates to selling and administrative assets) 7 Rental cost incurred on buildings, $97,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration). 8 4 Costs for salaries and wages were incurred as direct labor $247,000, Indirect labor $67,700 and selling and administrative salaries $155,000. 5 Maintenance costs incurred in the factory, $23,000. 6 Advertising costs incurred, $140,000 Depreciation recorded for the year, $55,000 (70% relates to factory assets, and the remainder relates to selling and administrative assets) 7 Rental cost incurred on buildings, $97,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration). 8