The following is a manufacturing cost report of Marching Ants Inc. Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 1 Materials used in production (including $52,400 of indirect materials) $611,000.00 2 Direct labor (including $84,400 maintenance salaries) 567,500.00 3 Factory overhead: 4. Supervisor salaries-plant 515,500.00 141,400.00 Heat, light, and power-plant 6 Sales salaries 347,400.00 7 Promotional expenses 314,000.00 Insurance and property taxes-plant 151,600.00 9 Insurance and property taxes-corporate offices 218,800.00 10 Depreciation-plant and equipment 123,750.00 11 Depreciation-corporate offices 12 Total 90,000.00 $3,080,950.00