Classifying Costs The following report was prepared for evaluating the performance of the plant manager of Second Hand Inc. Evaluate and correct this report. Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2014 Materials used in production (including $39,900 of indirect materials) $430,800 Direct labor (including $59,800 maintenance salaries) 398,900 Factory overhead Supervisor salaries 367,000 99,700 Heat, light, and power 247,300 Sales salaries Promotional expenses 223,400 Insurance and property taxes-plant 107,700 155,600 Insurance and property taxes-corporate offices 87,800 Depreciation-plant and equipment Depreciation-corporate offices 63,800 $2,182,000 Total