1. Dell Company is manufacturing personal computers and has following cost data.

Factory utilities	$22,500	Wages of assembling workers	$69,100
Depreciation on factory equipment	2,650	Sales salaries	46,400
Depreciation on delivery trucks	3,800	Property taxes on factory building	2,500
Indirect factory labor	28,900	Repairs to office equipment	1,300
Soldering materials used on factory assembly	80,800	Salaries for the night security guards for the factory building	2,000
Memory boards and chips	337,600	Advertising	18,000
Factory manager's salary	8,000	Office supplies used	2,640

Required:

1. Compute Manufacturing overhead cost.
2. Compute Product cost.