Pina Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $15.700 12.870 4,140 50.120 82,240 140,880 8.600 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Ofhce supplies used $70.680 47,020 2.550 1.370. 2.000 15,300 2.660 From the informations Pina Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $15.700 12.870 4,140 50.120 82,240 140,880 8.600 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Ofhce supplies used $70.680 47,020 2.550 1.370. 2.000 15,300 2.660 From the informations