compute the total manufacturing overhead costs: Service department costs* $100,000	$
Direct labor: wages		530,000
Direct labor: fringe benefits		100,000
Indirect labor: fringe benefits		30,000
Fringe benefits for production supervisor		11,000
Total overtime premiums paid		55,000
Cost of idle time: production employees		40,000
Administrative costs		150,000
Rental of office space for sales personnel		15,000
Sales commissions		6,000
Product promotion costs		10,000
Direct material used		2,100,000
Advertising expense		98,000
Depreciation on factory building		115,000
Cost of finished-goods inventory at year-end		115,000
Indirect labor: wages		142,000
Production supervisors salary	$	46,000