Flounder Company reports the following costs and expenses in May. Factory utilities $13,900 Direct labor $62,280 Depreciation on factory equipment 11,370 Sales salaries 41,620 Depreciation on delivery trucks 3,540 Property taxes on factory building 2,250 Indirect factory labor 44,120 Repairs to office equipment 1,190 Indirect materials 72,640 Factory repairs 1,800 Direct materials used 124,080 Advertising 13,500 Factory manager's salary 7,400 Office supplies used 2,360 From the information: