Manufacturing Costs For the Quarter Ended June 30 Materials used in production (including $759,300 $70,300 of indirect materials) 703,100 Direct labor (including $105,500 maintenance salaries) Factory overhead: 646,900 Supervisor salaries-plant 175,800 Heat, light, and power-plant 435,900 Sales salaries 393,700 Promotional expenses 189,800 Insurance and property taxes-plant 274,200 Insurance and property taxes-corporate offices 154,700 Depreciation-plant and equipment 112,500 Depreciation-corporate offices $3,845,900 Total Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 Factory overhead: Total factory overhead Total manufacturing costs