Drew Company reports the following costs and expenses in May.

Factory utilities		$11,300		Direct labor		$70,620
Depreciation on factory equipment		12,380		Sales salaries		50,160
Depreciation on delivery trucks		4,120		Property taxes on factory building		3,390
Indirect factory labor		48,700		Repairs to office equipment		1,470
Indirect materials		85,480		Factory repairs		1,980
Direct materials used		137,300		Advertising		26,770
Factory manager