Brief Exercise 131 Presented below are Truck Company's monthly manufacturing cost data related to its personal computer products: Utilities for manufacturing equipment a) $570,000 b) Raw material (CPU, chips, etc.) 73,000 c) Depreciation on manufacturing building 320.000 770,000 d) Wages for production workers Enter each cost item in the following table, placing an "X" under the appropriate headings. Direct Product Costs Direct Factory Materials Labour Overhead c) d) 1208 a) b)