The following are partially completed T$-$accounts for Ivanhoe. The accountant needs help filling in the remaining details of the

accounts before closing month$-$end and starting next month's transactions.

The only additional information available for this month includes payroll records and a few other items, as follows.

Ivanhoe paid $$83,000$ in total payroll costs this month, split evenly between hourly manufacturing worker wages and

manufacturing supervisor salaries.

It paid $$4,400$ in total utility costs: $80\%$ was for manufacturing facilities, and $20\%$ was for executive and administrative space.

Buildings and equipment used in manufacturing are depreciated at a steady rate of $$17,000$ per month; buildings and office

equipment in executive and administrative spaces are depreciated at a steady rate of $$14,000$ per month.

Other indirect material and indirect labor costs amounted to $$3,000.$ Solve. Determine specific amount for the following items this month: cost of direct materials used, cost of direct labor, and manufacturing overhead cost.