Using the information below for Gifford Company as of December 31. -- Answer the questions below Administrative Salaries 35,000 Depreciation of Factory Equipment 25,000 Depreciation of delivery vehicles 6,000 Direct Labor 68,000 Factory Supplies used 9,000 Finished goods inventory, January 1 57,000 Finished goods inventory, Dec 31 ? Factory insurance 15,500 Interest expense 12,000 Factory Utilities 14,000 Factory maintenance 7,500 Materials inventory, Jan 1 5,000 Materials inventory, Dec 31 4,000 Raw Materials Purchase 125,000 Rent on factory building 25,000 Repairs of factory equipment 11,500 Sales Commission 37,500 Work in Process, Jan 1 3,500 Work in Process, Dec 31 2,700

1. How much is the Dm used?

2. What is the total overhead?

3. What is total manufacturing cost?

4. What is the cost of goods manufactured?