Larkspur Company reports the following costs and expenses in May. Factory utilities $19,300 Direct labor $87,480 Depreciation on factory equipment 15,870 Sales salaries 57.820 Depreciation on delivery trucks 5,340 Property taxes on factory building 3,150 Indirect factory labor 62,120 Repairs to office equipment 1,730 Indirect materials 101,440 Factory repairs 2,520 Direct materials used 174,480 Advertising 18,900 Factory manager's salary 11,000 Office supplies used 3,260 From the information: