ABC Company reports the following costs and expenses in May.
Factory utilities	$15,600			Direct labor	6920
Depreciation on factory equipment	12,750			Sales salaries	9300
Depreciation on delivery trucks	3,900			Property taxes on factory building	780
Indirect factory labor	49,000			Repairs to office equipment	560
Indirect materials	80,900			Factory repairs	1050
Direct materials used	137,700			Advertising	9060
Factory managers salary	8,100			Office supplies used	1918
Total Direct Materials
Total Direct Labor
Total Manufacturing Overhead
Total Period Costs
Total Prime Costs
Total Conversion Costs