Classifying Costs

The following report was prepared for evaluating the performance of the plant manager of Marching Ants Inc. Evaluate and correct this report.

Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30
Materials used in production (including
	$30,600 of indirect materials)	$330,300
Direct labor (including $45,900 maintenance salaries)		305,800
Factory overhead:
	Supervisor salaries	281,300
	Heat, light, and power	76,500
	Sales salaries	189,600
	Promotional expenses	171,200
	Insurance and property taxesplant	82,600
	Insurance and property taxescorporate offices	119,300
	Depreciationplant and equipment	67,300
	Depreciationcorporate offices	48,900
Total		$1,672,800

Marching Ants Inc.
Manufacturing Costs
For the Quarter Ended June 30
Cost of direct materials used in production		$
Direct labor
Factory overhead:
Maintenance salaries	$
Indirect materials
Supervisor salaries
Heat, light, and power
Insurance and property taxes-plant
Depreciation-plant and equipment
Total manufacturing costs incurred		$