$\backslash$table$[[$Advertising$,11,030],[$Direct materials,$200,800],[$Direct labor,$180,900],[$Rent on office space,$9,800],[$Rent on factory space,$29,400],[$Indirect materials,$14,900],[$Maintenance costs for factory equipment,$5,000],[$Utilities costs for office space,$1,800],[$Utilities costs for factory space,$3,800],[$Depreciation on factory equipment,$11,400],[$Machine hours expected to be worked,$3,800],[$Direct labor hours expected to be worked,$6,200]]$

The following information relates to production events during $2021.$

Row materials were purchased for $$197,900.$

Materials used in production totaled $$191,300$;$$14,500$ of these were considered indirect materials costs. The remaining $$176,800$ of direct materials costs related to individual motorcycle jobs as follows.

$\backslash$table$[[$Job Number,Matcrials Cost$],[701,$$$40,500$