LABC company had the following expenses in June. Factory Utilities Expense FactoryManager's salary Factory Security people salaries Indirect Materials Direct Materials used Depreciation on Factory Equipment $ 14,000 Direct labor 25,000 Advertising Expense $ 175,000 35,000 50,000 Property taxes on Factory Equipment 10,000 15,000 Property taxes on Sales office 5,000 220,000 Factory building repairs 4,200 22,000 Sales people's salaries 100,000 10,000 Office supplies for Admin office Expense 3,000 8,000 Depreciation on Sales ofice copy machines Commissions for Sales people From the information above determine the total amount of 1 Total Manufacturing Overhead 23,000 Factory Insurance Cost + 0 2 Total Manufacturing/Product Costs 1 2 3 Total Non-Manufacturing/Period Costs