Oriole Company reports the following costs and expenses in May. Factory utilities $ 18,150 Depreciation on factory equipment 13,915 Depreciation on delivery trucks 4,180 Indirect factory labor 53,790 Indirect materials 77,880 Direct materials used 173,360 Factory manager's salary 8,800 Direct labor 87,010 Sales salaries 53,240 Property taxes on factory building 2,750 Repairs to office equipment 1,430 Factory repairs 2,200 Advertising 25,300 Office supplies used 5,107