Ayayai Company reports the following costs and expenses in May. Factory utilities $16,500 Direct labor $70,000 Depreciation on factory equipment 14,250 Sales salaries 50,800 Depreciation on delivery trucks 4,000 Property taxes on factory building 3,100 Indirect factory labor 52,700 Repairs to office equipment 2,000 Indirect materials 85,700 Factory repairs 2,220 Direct materials used 142,700 Advertising 16,800 Factory managers salary 8,600 Office supplies used 3,060

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product cost

period cost