Company "A's" manufacturing costs for August are: direct labor of \$13,000; indirect labor of 36,500 ; drect materiais of 515,000 ; 3800 in tases an both riaw mainera' work in process; factory heat, lights, and power of 51,000; and insurance on plant and equipment, 3200 , "A*" Coirrpary/s actial taciory oventised inourred for Augut \$2,000 56,500 58,500 $21,500 $36,500