Indirect materials............................................

$1
Sales salaries....................................................
Other administrative expenses........................36
Bonus factory supervisor..................................75
Other factory overhead...................................45
Office salaries..................................................2
Other sales expenses......................................10
Indirect labor...................................................11
Union dues(6%*42,000)...................................25
Fica taxes(7%*42,000)......................................2
Federal unemployement tax(0,80%*42,000)...33
Holiday pay acccrual(0,30%*42,000)................12
State income taxes(3%*42,000)........................1
Vacation pay accrual(4,6%*42,000)..................19
Federal income taxes(12%*42,000)..................5,
State unemployment taxes(2,7%*42,000)........11
Total contribution insurance(3,2/2%*42,000)...672
Bonus accrual(1,07%*42,000)............................4
Health insurance(2,3%*42,000).........................9
Total contribution pension(o,75*4,8%*42,000).15

15500
26750
36000
750
45000
20000
10500
11900
2520
2940
336
126
1260
1932
5040
1134
672
449.4
966
1512
18887.4
30100
48987.4

166400

215387.4