1. Classifying Costs

   The following is a manufacturing cost report of Marching Ants Inc. Evaluate and correct this report.

   Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30
   Materials used in production (including
   	$69,800 of indirect materials)	$753,500
   Direct labor (including $104,700 maintenance salaries)		697,700
   Factory overhead:
   	Supervisor salariesplant	641,900
   	Heat, light, and powerplant	174,400
   	Sales salaries	432,600
   	Promotional expenses	390,700
   	Insurance and property taxesplant	188,400
   	Insurance and property taxescorporate offices	272,100
   	Depreciationplant and equipment	153,500
   	Depreciationcorporate offices	111,600
   Total		$3,816,400

   Marching Ants Inc.
   Manufacturing Costs
   For the Quarter Ended June 30
   		$
   Factory overhead:
   	$
   Total factory overhead
   Total manufacturing costs		$