The following information relates to Webster Inc.: Advertising Costs $10,270 Administrative Salaries 24,700 Delivery Vehicle Depreciation 1,027 Factory Repair and Maintenance 910 Indirect Labor 11,700 Indirect Materials 9,360 Manufacturing Equipment Depreciation 2,080 Office Rent 61,100 President's Salary 40,300 Sales Revenue 450,000 Sales Salary 4,500 How much were Webster's period costs? 2) Selected data for Lemon Grass Company for 2015 is provided below: Factory Utilities $ 1,500 Indirect Materials Used 37,500 Direct Materials Used 300,000 Property Taxes on Factory Building 6,900 Sales Commissions 85,000 Indirect Labor Incurred 25,000 Direct Labor Incurred 150,000 Depreciation on Factory Equipment 6,500 What is the total factory overhead? 3. Sun Inc. has provided the following information: Beginning work -in process inventory. $60,000 Beginning Raw materials inventory. $55,000 Purchases and freight in Raw materials. $315,000 Ending Raw materials inventory $80,000 Direct Labor $70,000 Depreciation _plant and Equipment $25,000 Plant Utilities ,insurance,and property Taxes $15,500 Ending Work-in -process Inventory $23,000 Selling and distribution overhead $40,000 Calculate the cost of goods manufactured. 3