McBain Company, a manufacturer of windows, has prepared the following list of accounts and their balances: Advertising expense $17,200 Wages expense??assemblers 36,840 Depreciation expense??machines 21,480 Utilities expense??factory 21,120 Wages expense??lathe operators 23,480 Repair expense??machine 4,520 Office salaries expense 23,760 Salary expense??factory foreman 18,270 The company also made the following purchases of raw materials: Purchases of glue $3,260 Purchases of nails and staples 1,600 Purchases of oak wood 22,000 Purchases of glass 23,000 There was no beginning or ending inventories. Required: Calculate the following: A)Direct materials used B)Direct labor C)Indirect production costs