Deidre Company reported the following costs and expenses in October: Factory utilities $16,800 Direct labour $90,700 Depreciation on factory equipment 18,450 Sales salaries 54,700 Depreciation on delivery trucks 5,600 Property taxes on factory building 2,770 Indirect factory labour 50,700 Repairs to office equipment 2,400 Indirect materials 90,700 Factory repairs 2,300 Direct materials used 140,600 Advertising 20,600 Factory manager's salary 17,400 Office supplies used 6,140