Wildhorse company reports the following costs and expenses in may. factory utilities $16,100 direct labor $70,000 depreciation on factory equipment 14,350 sales salaries 50,400 depreciation on delivery trucks 4,000 property taxes on factory building 3,000 indirect factory labor 50,200 repairs to office equipment 1,900 indirect materials 85,300 factory repairs 3,030 direct materials used 139,700 advertising 16,000 factory manager’s salary 8,700 office supplies used 3,580 from the information: