Exercise 10-4 Blue Company reports the following costs and expenses in May $17,200 Direct labor $70,400 Factory utilities Depreciation on factory equipment 14,450 Sales salaries 50,700 4.100 Property taxes on factory 3,000 1,400 2,230 15,100 3,140 Depreciation on delivery trucks building Repairs to office equipment Factory repairs Indirect factory labor Indirect materials Direct materials used Factory manager's salary 50,500 81,600 139,700 Advertising 8,700 Office supplies used From the information: Determine the total amount of manufacturing overhead Manufacturing overhead Determine the total amount of product costs. Product costs