Moltres Manufacturing Company had the following account balances for the quarter ending November 30:

	Direct Materials	378,000
	Indirect Materials	84,000
	Direct manufacturing labor	480,000
	Indirect manufacturing labor	186,000
	Property taxes on manufacturing plant building	28,800
	Salespersons' company vehicle costs	12,000
	Depreciation of manufacturing equipment	264,000
	Depreciation of office equipment	123,600
	Miscellaneous plant overhead	135,000
	Plant utilities	92,400
	General office expenses	305,400
	Marketing distribution costs	30,000

______________ is the total amount of Selling Cost.

______________ is the total amount of Factory Overhead.

____________ is the total amount of Administrative Cost.

Please show solution