Exercise 10-4 (Part Level Submission)

Swifty Company reports the following costs and expenses in May.

Factory utilities $16,100 Direct labor $70,000

Depreciation on factory equipment 14,350 Sales salaries 50,400

Depreciation on delivery trucks 4,000 Property taxes on factory building 3,000

Indirect factory labor 50,200 Repairs to office equipment 1,900

Indirect materials 85,300 Factory repairs 3,030

Direct materials used 139,700 Advertising 16,000

Factory manager's salary 8,700 Office supplies used 3,580

From the information: