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Question 13 ABC Company reported the following costs and expenses in May: Factory utilities $25,300 Direct labour $91,000 Depreciation on factory equipment 22,650 Sales salaries 54,600 Depreciation on delivery trucks 6,600 Property taxes on factory building 2,670 Indirect factory labour 56,300 Repairs to office equipment 2,900 Indirect materials 89,600 Factory repairs 3,000 Direct materials used 144,800 Advertising 26,000 Factory manager's salary 19,100 Office supplies used 5,790 Determine the total amount of product costs. Ignore the money sign