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

Nuuman Inc.

Manufacturing Costs

For the Quarter Ended June 30, 2012

Materials used in production (including

$70,000 of indirect materials) ...............$ 760,000

Direct labor (including $80,000 maintenance salaries) ...... 700,000

Factory overhead:

Supervisor salaries .................. 510,000

Heat, light, and power .................. 135,000

Sales salaries ..................... 327,000

Promotional expenses ................... 304,000

Insurance and property taxes-plant ............. 143,000

Insurance and property taxes-corporate offices ....... 208,000

Depreciation-plant and equipment ............ 119,000

Depreciation-corporate offices............... 92,000

Total......................... $ 3,298,000