Current Attempt in Progress Knight Company reports the following costs and expenses in May. Factory utilities $17,200 Direct labor $69,600 Depreciation on factory equipment 13,350 Sales salaries 51,500 Depreciation on delivery trucks 4,300 Property taxes on factory building 3,600 Indirect factory labor 52,400 Repairs to office equipment 1,400 Indirect materials 80,900 Factory repairs 2,950 Direct materials used 139,700 Advertising 15,600 Factory manager's salary 8,600 Office supplies used 3,500 From the information: (a)