Following are costs incurred by Kowl Manufacturing Corporation during the previous month: Direct materiais Indite materials Direct labor Indirector Factory les Advertising costs Sales commissions Depreciation on administration building Salaries of administrative personnel Depreciation of delivery equipment Overtime pay-factory workers Rework coat on defective products discovered during quality inspection 5.000 2.000 6 000 1000 4000 8.000 12.000 3.000 20.000 2.000 1.500 2.500 Total periodo 67.000 45,000 49000 22 000