Question

m a leanprogress=false The following report was prepared for evaluating the performance of the plant manager of Marching Ants Inc. Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 1 Materials used in production (including $53,400 of indirect materials) 2 Direct labor (including $84,200 maintenance salaries) 3 Factory overhead: $607,000.00 561,000.00 Supervisor salaries Heat, light, and power 519,000.00 Sales salaries Promotional expenses 141,200.00 347,000.00 313,000.00 151,000.00 Insurance and property taxes-plant Insurance and property taxes-Corporate offices 218,800.00 Depreciation-plant and equipment Depreciation--corporate offices 125,000.00 11 89,000.00 12 Total $3,072,000.00 < My Work Previous

Answer 1

$ 607,000 $ 476,800 |($ 561,000 - $ 84,200) Excluding maintenance salaries Marcing Ants Inc. Manufacturing Costs For the Quarter Ended June 30 1 Materials used in production 2 Direct labor 3 Factory overhead: Supervisor salaries $ 519,000 5 Heat, Light and Power $ 141,200 | 6 Insurance and property taxes - plant $ 151,000 | 7 Depreciation - plant and equipment $ 125,000 8 Total factory overhead 9 Total $ 936,200 $ 2,020,000 Sales salaries, promotional expenses, Insurance and property taxes - corporate offices and Depreciation - corporate offices are not related to the production. Hence, these expenses are not cosidered as these are not manufacturing costs.