Manufacturing Costs

For the Quarter Ended June 30, 2016

1	Materials used in production (including $53,400 of indirect materials)	$607,000.00
2	Direct labor (including $84,200 maintenance salaries)	561,000.00
3	Factory overhead:
4	Supervisor salaries	519,000.00
5	Heat, light, and power	141,200.00
6	Sales salaries	347,000.00
7	Promotional expenses	313,000.00
8	Insurance and property taxesplant	151,000.00
9	Insurance and property taxescorporate offices	218,800.00
10	Depreciationplant and equipment	125,000.00
11	Depreciationcorporate offices	89,000.00
12	Total	$3,072,000.00

Amount Descriptions:

Depreciation-corporate offices

Depreciation-plant and equipment

Direct labor

Direct materials used in production

Heat, light, and power

Indirect materials

Insurance and property taxes-corporate offices

Insurance and property taxes-plant

Maintenance salaries

Materials used in production (including indirect materials)

Promotional expenses

Sales salaries

Supervisor salaries

Total manufacturing costs

Marching Ants Inc.

Manufacturing Costs

For the Quarter Ended June 30, 2016

1
2
3	Factory overhead:
4
5
6
7
8
9
10