The following report was prepared for evaluating the performance of the plant manager of Second Hand Inc. Evaluate and correct this report.

Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2014
Materials used in production (including
	$68,200 of indirect materials)	$736,700
Direct labor (including $102,300 maintenance salaries)		682,100
Factory overhead:
	Supervisor salaries	627,500
	Heat, light, and power	170,500
	Sales salaries	422,900
	Promotional expenses	382,000
	Insurance and property taxesplant	184,200
	Insurance and property taxescorporate offices	266,000
	Depreciationplant and equipment	150,100
	Depreciationcorporate offices	109,100
Total		$3,731,100

Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2014 Cost of direct materials used Direct labor Factory overhead: Maintenance salaries Indirect materials Supervisor salaries Heat, light, and power (insurance and property taxes nsurance and property taxes-t Depreciation-plant and equipn Total