Dashing Diva has the following costs for April.

Direct labor $ $22,600\mathrm{.}00$

Direct materials $ $17,600\mathrm{.}00$

Factory utilities $ $8,260\mathrm{.}00$

Accounting services $ $14,600\mathrm{.}00$

Direct marketing $ $19,600\mathrm{.}00$

Production supervisor salaries $ $6,260\mathrm{.}00$

Factory equipment depreciation $ $15,600\mathrm{.}00$