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. Cost Office worker wages, $43,600 Factory supervisor salaries, $73,600 Wages to assembly workers, $65,600 Glue used in shoes, $380 Rubber used in shoes, $15,200 Factory property tax, $2,100 Salesperson commissions, $68,600 Depreciation on factory equipment, $20,600 Leather used in shoes, $17,600 Total Direct Materials Direct Labor Factory Overhead $ 0 $ 0 $ 0