In: Accounting
| 
 Sales  | 
 $76,500  | 
| 
 Cost of direct materials used in production  | 
 7,300  | 
| 
 Depreciation on factory equipment  | 
 4,700  | 
| 
 Indirect labor  | 
 5,900  | 
| 
 Direct labor  | 
 10,500  | 
| 
 Factory rent  | 
 4,200  | 
| 
 Factory utilities  | 
 1,200  | 
| 
 Sales salaries expense  | 
 15,600  | 
| 
 Office salaries expense  | 
 8,900  | 
| 
 Indirect materials  | 
 1,200  | 
| 
 Compute product costs  | 
|
| 
 Compute period costs  |