If Night Company used $67,800 of direct materials during the period. Direct labor was $106,000 and manufacturing overhead was $98,400. What were total manufacturing costs incurred for the period? O $173,800 $272,200 $98,400 $ 75,400 Question 44 4.1 Which is not an example of manufacturing overhead? Factory depreciation. Maintenance and repairs on production equipment. O Direct labor Indirect materials. Assume Yellow Manufacturing Inc. has the following data for the current period: Selling price per unit: Variable cost per unit: Total fixed costs: Units Sold $55.00 $18.00 $55,500 2,000 Net income is currently $18,500. If management decides to increase advertising expenses by $7,000 and believes sales will increase to 2,150 units as a result of this, what is the impact on net income? O $5,550 decrease O $1,450 decrease $5,550 increase O $1,450 increase Refer to a Cost of Goods Manufactured Schedule: Day Company had beginning raw materials inventory of $44,000. During the period, $305,700 of raw material was purchased. A count at the end of the period revealed that $54,400 of raw material was left on hand. What is the cost of direct material used? O $207,300 $404,100 $316,100 O $295,300