Acme, Inc., incurs the following costs during May: Sales expense $ 12,100 Administrative expense $ 22,100
Direct labor 26,600 Plant depreciation 6,800
Factory supplies 3,100 Indirect labor 8,600
Advertising 3,400 Utilities 10,600
Raw material used 18,600
80% of this amount relates to the factory.
Required:
Calculate Acme�s total manufacturing costs for May.

Particulars                                            Amount

Raw material used                               $18,600

Add: Direct labor                                 $26,600

Overhead costs

Factory supplies                 $3,100

Plant depreciation              $6,800

Indirect labor                      $8,600

Utilities ($10,600*80%)       $8,480  

Total overhead cost                             $26,980

Total manufacturing costs                 $72,180

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