Direct Labor: Total payments for direct labor Manufacturing Overhead: Total payments for manufacturing overhead Selling and Administrative Expenses: Selling and Administrative Expenses: Total payments for Selling and Admin. expenses Total cash payments Acccount balances, March 31: Prepaid Property Taxes Prepaid Property Taxes Accounts Payable Utilities Payable Direct materials purchases $ 3,700 $ 4,000 $ 4,500 2,800 3,900 4,400 Direct labor costs Depreciation on plant 450 450 450 Utilities for plant 950 950 950 260 260 260 Property taxes on plant Depreciation on office 350 350 350 Utilities for office 320 320 320 170 170 170 Property taxes on office Office salaries 5,000 5,000 5,000 All costs are paid in month incurred except: direct materials, which are paid in the month following the purchase; utilities, which are paid in the month after incurred; and property taxes, which are prepaid for the year on January 2. The Accounts Payable and Utilities Payable accounts have a zero balance on January 1