Carla Vista Company reports the following costs and expenses in May. Factory utilities $ 19,470 Depreciation on factory equipment 14,927 Depreciation on delivery trucks 4,484 Indirect factory labor 57,702 Indirect materials 83,544 Direct materials used 185,968 Factory manager's salary 9,440 Direct labor 93,338 Sales salaries 57,112 Property taxes on factory building 2,950 Repairs to office equipment 1,534 Factory repairs 2,360 Advertising 27,140 Office supplies used 5,479