The following is a manufacturing cost report of Marching Ants Inc.

$\backslash$table$[[\backslash$table$[[$Marching Ants Inc.$],[$Manufacturing Costs$],[$For the Quarter Ended June $30]],],[\backslash$table$[[$Materials used in production $($including$],[$$$56,200$ of indirect materials$)]],$$ $607,500],[\backslash$table$[[$Direct labor $($including $$84,400$ maintenance salaries$)],[$Factory overhead:$]],562,500],[$Supervisor salaries$-$plant........,$517,500],[$Heat$,$ light, and power$-$plant.,$140,650],[$Sales salaries,$348,750],[$Promotional expenses. $.,315,000],[$Insurance and property taxes$-$plant............,$151,900],[$Insurance and property taxes$-$corporate offices..,$219,400],[$Depreciation$-$plant and equipment...,$123,750],[$Depreciation$-$corporate offices $.....,90,000],[$Total$,$$$3,076,950]]$

Details

a$.$ List the errors in the preceding report.

b$.$ Prepare a corrected report.