Knight Company reports the following costs and expenses in May.

Factory utilities $16,400

Direct labor $74,000

Depreciation on factory equipment 14,350

Sales salaries 47,700

Depreciation on delivery trucks 3,900

Property taxes on factory building 3,100

Indirect factory labor 50,600

Repairs to office equipment 2,100

Indirect materials 83,500

Factory repairs 3,030

Direct materials used 140,700

Advertising 15,700

Factory managers salary 8,100

Office supplies used 3,720