Pharoah Company reports the following costs and expenses in May. Factory utilities $ 14,850 Depreciation on factory equipment 11,385 Depreciation on delivery trucks 3,420 Indirect factory labor 44,010 Indirect materials 63,720 Direct materials used 141,840 Factory manager's salary 7,200 Direct labor 71,190 Sales salaries 43,560 Property taxes on factory building 2,250 Repairs to office equipment 1,170 Factory repairs 1,800 Advertising 20,700 Office supplies used 4,177