Materials used in production $($including

$$62,400$ of indirect materials$)$ $$673,600$

Direct labor $($including $$93,600$ maintenance salaries$)623,700$

Factory overhead:

Supervisor salaries$$plant $573,800$

Heat, light, and power$$plant $155,900$

Sales salaries $386,700$

Promotional expenses $349,300$

Insurance and property taxes$$plant $168,400$

Insurance and property taxes$$corporate offices $243,200$

Depreciation$$plant and equipment $137,200$

Depreciation$$corporate offices $99,800$

Total $$3,411,600$