Novak Company reports the following costs and expenses in May. Factory utilities $15,400 Direct labor $69,280 Depreciation on factory equipment 12,620 Sales salaries 46,120 Depreciation on delivery trucks 4,040 Property taxes on factory building 2,500 Indirect factory labor 49,120 Repairs to office equipment 1,340 Indirect materials 80,640 Factory repairs 2,000 Direct materials used 138,080 Advertising 15,000 Factory managers salary 8,400 Office supplies used 2,610 a. Determine the tot