Classifying Costs

The following report was prepared for evaluating the performance of the plant manager 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
	$47,200 of indirect materials)	$509,900
Direct labor (including $70,800 maintenance salaries)		472,100
Factory overhead:
	Supervisor salaries	434,300
	Heat, light, and power	118,000
	Sales salaries	292,700
	Promotional expenses	264,400
	Insurance and property taxesplant	127,500
	Insurance and property taxescorporate offices	184,100
	Depreciationplant and equipment	103,900
	Depreciationcorporate offices	75,500
Total		$2,582,400

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