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E1-4 Knight Company reports the following costs and expenses in May.
Factory utilities
$15,500
Direct labor
$69,100
Depreciation on factory equipment
12,650
Sales salaries
46,400
Depreciation on delivery trucks
3,800
Property taxes on factory building
2,500
Indirect factory labor
48,900
Repairs to office equipment
1,300
Indirect materials
80,800
Factory repairs
2,000
Direct materials used
137,600
Advertising
15,000
Factory manager's salary
8,000
Office supplies used
2,640
Instructions:
(a) From the information, determine the total amount of manufacturing overhead.
(b) From the information, determine the total amount of product costs.
(c) From the information, determine the total amount of period costs.
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