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The accounting records of Diego Company revealed the following costs, among others: Factory insurance: $32,000 Raw material used: 256,000 Customer entertainment: 15,000 Indirect labor: 45,000

The accounting records of Diego Company revealed the following costs, among others:

Factory insurance: $32,000

Raw material used: 256,000

Customer entertainment: 15,000

Indirect labor: 45,000

Depreciation on salespersons' cars: 22,000

Production equipment rental costs: 72,000

Costs that would be considered in the calculation of manufacturing overhead total:

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