The Fiberglass Boat Company reported the following costs and expenses in May 2023: Factory utilities $ 12,865 Direct labor $228,460 Depreciation on factory Sales staff salaries 102,520 equipment 8,265 Property taxes on factory Depreciation on delivery trucks 1,855 building 9,600 Indirect factory labor 43,230 Repairs to office equipment 1,335 Indirect materials 16,570 Factory repairs 6,225 Direct materials used 209,955 Advertising 36,600 Factory manager's salary 66,000 Office supplies used 5,663 Instructions 1. Set up 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 heading