Flounder Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $16,000 14,250 4,900 53,500 85,000 141,700 8,100 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $72,700 50,000 2,600 1,800 2,970 15,600 3,420 Flounder Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $16,000 14,250 4,900 53,500 85,000 141,700 8,100 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $72,700 50,000 2,600 1,800 2,970 15,600 3,420