5. Dell Company is manufacturing personal computers and has following cost data. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Soldering materials used on factory assembly Memory boards and chips Factory manager's salary $22,500 Wages of assembling workers $69,100 2,650 Sales salaries 46,400 3,800 Property taxes on factory 2,500 building 28,900 Repairs to office equipment 1,300 80,800 Salaries for the night security 2,000 guards for the factory building 337,600 Advertising 18,000 8,000 Office supplies used 2,640 Required: a) Compute Manufacturing Overhead cost. (2 marks) b) Compute Product cost. (1 mark)