Factory utilities $ 13,500 Direct labor $79,100 12,650 Depreciation on factory equipment Factory manager's salary 8,000 Factory repairs 2,000 Indirect factory labor 48,900 2,640 Administrative office supplies used Indirect materials Sales salaries 48,400 Direct materials used 157,600 Advertising 23,000 How much is the manufacturing overhead in May? 1) $145,850 2) $36,150 3) $155,850 04) $158,490 Factory utilities $ 13,500 Direct labor $79,100 Depreciation on 12,650 Factory manager's factoryequipment salary Factory repairs 2,000 Indirect factory labor 48,900 Administrative office 2,640 supplies used Indirect materials 70,800 Sales salaries 48,400 157,600 Advertising Direct materials used 23,000 Assume the manufacturing overhead in May is $160,000, how much would be the total product cost? 1) $236,700 2) $398,850 3) $396,700 4) $475,840 Factory utilities Direct labor $79,100 13,500 8,000 Depreciation on 12,650 Factory manager's factoryequipm salary ent Factory repairs 2,000 2,640 Indirect factory 48,900 Administrative office labor supplies used Indirect materials 70,800 Sales salaries 48,400 23,000 Direct materials 157,600 Advertising used How much is the total period cost in May? 1) $25,640 O2) $84,040 3) $71,400