The following is a manufacturing cost report of Marching Ants Inc. Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 Materials used in production (including $55,200 of indirect materials) $596,400 Direct labor (including $82,800 maintenance salaries) 552,200 Factory overhead: Supervisor salaries-plant Heat, light, and power-plant 508,000 138,100 Sales salaries 342,400 Promotional expenses 309,200 Insurance and property taxes-plant 149,100 Insurance and property taxes-corporate offices 215,400 Depreciation-plant and equipment 121,500 Depreciation-corporate offices 88,400 Total $3,020,700