Manufacturing Costs For the Quarter Ended June 30 Materials used in production (including $38,700 of indirect materials) $418,100 Direct labor (including $58,100 maintenance salaries) 387,100 Factory overhead: Supervisor salaries Heat, light, and power Sales salaries Promotional expenses 356,100 96,800 240,000 216,800 Insurance and property taxes-plant 104,500 Insurance and property taxes-corporate offices 151,000 Depreciation-plant and equipment 85,200 Depreciation-corporate offices Total 61,900 $2,117,500 Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 Factory overhead: Total manufacturing costs incurred