Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2016 Materials used in production (including $35,700 of indirect materials) $385,900 Direct labor (including $53,600 maintenance salaries) 357,300 Factory overhead: Supervisor salaries 328,700 Heat, light, and power 89,300 Sales salaries 221,500 Promotional expenses 200,100 Insurance and property taxesplant 96,500 Insurance and property taxescorporate offices 139,300 Depreciationplant and equipment 78,600 Depreciationcorporate offices 57,200 Total $1,954,400 Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2016