Sales $76,500 Direct materials used Depreciation on factory equipment 7,300 4,700 Indirect labor 5,900 10,500 4,200 1,200 Direct labor Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials Product costs are 15,600 8,900 1,200 Oa. $29,200 Ob. $24,500 Oc. $35,000 Od. $30,300