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
	$56,200 of indirect materials)	$607,500
Direct labor (including $84,400 maintenance salaries)		562,500
Factory overhead:
	Supervisor salaries	517,500
	Heat, light, and power	140,650
	Sales salaries	348,750
	Promotional expenses	315,000
	Insurance and property taxesplant	151,900
	Insurance and property taxescorporate offices	219,400
	Depreciationplant and equipment	123,750
	Depreciationcorporate offices	90,000
Total		$3,076,950

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