al Mountain Corporation incurred the following costs during $2022.$ Direct materials used in product $$117,600$ Advertising expense $$44,100$ Depreciation on factory $58,800$Property taxes on factory $13,900$ Property taxes on store $7,350$ Delivery expense$20,400$ Labor costs of assembly$-$line workers Factory supplies used $107,800$ Sales commissions $22\mathrm{.}90034,300$ Salaries paid to sales clerks$49,000$