Company reports the following costs and expenses in May. Factory utilities $ 16.500 Direct labor $79.100 Depreciation on factory Sales salaries 48.400 equipment 12.650 Property taxes on factory Depreciation on delivery trucks 3.800 building 2.500 Indirect factory labor 48.900 Repairs to office equipment 1.300 Indirect materials 70.800 Factory repairs 2.000 Direct materials used 157.600 Advertising 23.000 Factory manager's salary 8.000 Office supplies used 4, 640 From the information, determine the total amount of (a) manufacturing overhead, (b) Product costs, and (c) Manufacturing Company has the following data at June 30. 2016: Raw materials inventory. June 1 $ 13.800 Work in process inventory, June 1 18.100 Finished goods inventory, June 1 43.500 Total manufacturing costs 430.000 Sales 580.000 Work in process inventory. June 30 30.400 Finished goods inventory. June 30 55.200 Raw materials inventory. June 30 18,000 (a) Prepare an income statement through gross profit for the month of June. (b) Indicate the balance sheet presentation of the June 30 inventories. From the account balances listed below, prepare a schedule of cost of goods manufactured for Sampson Manufacturing Company for the month ended December 31. 2016. Finished Goods Inventory. December 31 $42,000 Factory Supervisory Salaries 12.000 Income Tax Expense 18.000 Raw Materials Inventory. December 1 12.000 Work In Process Inventory. December 31 15.000 Sales Salaries Expense 14.000 Factory Depreciation Expense 8.000 Finished Goods Inventory. December 1 35.000 Raw Materials Purchases 105.000 Work In Process Inventory. December 1 25.000 Factory Utilities Expense 6,000 Direct Labor 70.000 Raw Materials Inventory. December 31 19.000 Sales Returns and Allowances 5.000 Indirect Labor 21.000