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Classifying Costs

The following is a manufacturing cost report of Marching Ants Inc.

Marching Ants Inc.

Manufacturing Costs

For the Quarter Ended June $30$

Materials used in production $($including

$$49,000$ of indirect materials$)$

$$528,800$

Direct labor $($including $$73,400$ maintenance salaries$)$

$489,600$

Factory overhead:

Supervisor salaries$-$plant

$450,400$

Heat, light, and power$-$plant

Sales salaries

Promotional expenses

Insurance and property taxes $-$ plant

$122,400$

$303,600$

$274,200$

Insurance and property taxes$-$corporate offices

$132,200$

Insurance and property taxes$-$corporate offices

Depreciation$-$plant and equipment

Depreciation$-$corporate offices

Total

$\backslash$table$[[450,400],[122,400],[303,600],[274,200],[132,200],[190,900],[107,700],[78,300],[$$$2,678,100$