Sunland Company reports the following costs and expenses in May. Factory utilities $ 15,510 Depreciation on factory equipment 11,891 Depreciation on delivery trucks 3,572 Indirect factory labor 45,966 Indirect materials 66,552 Direct materials used 148,144 Factory manager's salary 7,520 Direct labor 74,354 Sales salaries 45,496 Property taxes on factory building 2,350 Repairs to office equipment 1,222 Factory repairs 1,880 Advertising 21,620 Office supplies used 4,363