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Listed here are the costs for a shoe manufacturer. Determine total (a) direct materials costs, (b) direct labor costs, and (c) factory overhead costs. Hint: Some costs are excluded from all three cost categories. Cost Direct Materials Direct Labor Factory Overhead Office worker wages, $40,800 Factory supervisor salaries, $70,800 Wages to assembly workers, $62.800 Glue used in shoes, $240 Rubber used in shoes, 513,800 Factory property tax, $1,820 Salesperson commissions, $65,800 Depreciation on factory equipment $17,800 Leather used in shoes, $14,800
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