Homework Answers
1) Total amount of manufacturing overhead
| Factory utilities | 17000 |
| Depreciation on factory equipment | 13950 |
| Indirect factory labor | 49900 |
| Indirect material | 82600 |
| Factory manager's salary | 8300 |
| Property taxes on factory building | 2600 |
| Factory repairs | 2350 |
| Total manufacturing overhead | 176700 |
2) Total product cost
| Direct material | 141700 |
| Direct labor | 72000 |
| Manufacturing overhead | 176700 |
| Total product cost | 390400 |
3) Total period cost
| Depreciation on delivery trucks | 4700 |
| Sales salaries | 47500 |
| Repairs on factory equipment | 1900 |
| Advertising | 15500 |
| Office supplies used | 2790 |
| Total period cost | 72390 |
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