E1-4 Determine the total amount of various types of costs
Knight Company reports the following costs and expenses in May.
	Factory utilities	$15,500		Direct labor	$69,100
	Depreciation on factory equipment	12,650		Sales salaries	46,400
	Depreciation on delivery truck	3,800		Property taxes on factory building	2,500
	Indirect factory labor	48,900		Repairs to office equipment	1,300
	Indirect materials	80,800		Factory repairs	2,000
	Direct materials used	137,600		Advertising	15,000
	Factory manager's salary	8,000		Office supplies used	2,640
Instructions
From the information, determine the total amount of:
(a)	Manufacturing overhead.
(b)	Product costs.
(c )	Period costs.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .

After you have complete E1-4, consider the additional question.
1.	Assume that the following items changed: factory manager's salary $16,000; direct materials
	$151,000; property taxes $36,000; and, sales salaries $48,000. What impact do these changes
	have on manufacturing overhead, product and period costs?