Ivanhoe Corporation incurred the following costs while manufacturing its product. Materials used in product $135,000 Depreciation on factory 64,800 Property taxes on store 8,100 Labor costs of assembly-line workers 118,800 Factory supplies used 24,840 Advertising expense 48,600 Property taxes on factory. 20,520 Delivery expense 22.680 Sales commissions 37,800 Salaries paid to sales clerks 54,000