Exercise 19-04 a-c Swifty Company reports the following costs and expenses in May. Factory utilities $16,500 Direct labor $74,000 49,300 2,900 1,600 2,740 Depreciation on factory equipment 14,750 Sales salaries Depreciation on delivery trucks 4,00 Property taxes on factory building Repairs to office equipment Factory repairs Indirect factory labor Indirect materials Direct materials used Factory manager's salary From the information: 54,000 81,700 141,700 Advertising 16,600 8,300 Office supplies used 2,990 Determine the total amount of manufacturing overhead Manufacturing overhead Determine the total amount of product costs. Product costs