The Fiberglass Boat Company reported the following costs and expenses in May 2021:

Factory utilities

$ 12,865

Direct labor

$172,450

Depreciation on factory

Sales staff salaries

52,980

equipment

7,320

Property taxes on factory

Depreciation on delivery trucks

2,755

building

1,200

Indirect factory labor

48,925

Repairs to office equipment

635

Indirect materials

27,566

Factory repairs

5,825

Direct materials used

205,935

Advertising

12,900

Factory manager's salary

14,500

Office supplies used

1,963

Instructions

1. Prepare a schedule as shown in the example below, listing each item above, including

its dollar amount, under the proper classification heading.

2. Total each classification to show the total of all costs and expenses under each one.