Caroline Companyreported the following costs and expenses inMay:

Factory utilities$16,600

Direct labour$89,500

Depreciation on factory equipment22,250

Sales salaries48,500

Depreciation on delivery trucks4,200

Property taxes on factory building2,770

Indirect factory labour57,700

Repairs to office equipment3,200

Indirect materials88,500

Factory repairs2,100

Direct materials used141,700

Advertising28,000

Factory manager's salary17,800

Office supplies used6,090

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