Knight Company reports the following costs and expenses in May. Factory utilities $17,400 Direct labor $70,300 Depreciation on factory equipment 13,850 Sales salaries 46,700 Depreciation on delivery trucks 3,900 Property taxes on factory building 3,100 Indirect factory labor 53,700 Repairs to office equipment 1,500 Indirect materials 84,200 Factory repairs 2,220 Direct materials used 137,700 Advertising 15,900 Factory manager's salary 8,700 Office supplies used 2,770