1. The following report was prepared for evaluating the performance of the plant manager of Marching Ants Inc. Evaluate and correct this report.

   Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30
   Materials used in production (including
   	$73,200 of indirect materials)	$791,000
   Direct labor (including $109,900 maintenance salaries)		732,400
   Factory overhead:
   	Supervisor salaries	673,800
   	Heat, light, and power	183,100
   	Sales salaries	454,100
   	Promotional expenses	410,100
   	Insurance and property taxesplant	197,700
   	Insurance and property taxescorporate offices	285,600
   	Depreciationplant and equipment	161,100
   	Depreciationcorporate offices	117,200
   Total		$4,006,100

   Marching Ants Inc.
   Manufacturing Costs
   For the Quarter Ended June 30
   		$
   Factory overhead:
   	$
   Total manufacturing costs incurred		$

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