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

$$56,200$ of indirect materials$)$

$$607,500$

Direct labor $($including $$84,400$ maintenance salaries$)$

$562,500$

Factory overhead:

Supervisor salaries$-$plant $.$

$517,500$

Heat, light, and power$-$plant.

$140,650$

Sales salaries

$348,750$

Insurance and property taxes $-$ plant $...................151,900$

Insurance and property taxes$-$corporate offices........ $..219,400$

Depreciation $-$ plant and equipment $....................123,750$

Depreciation$-$corporate offices

Total

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

b$.$ Prepare a corrected report.