### Classifying Costs: Marching Ants Inc. The following report provides an evaluation of the performance of the plant manager of Marching Ants Inc., detailing the manufacturing costs for the quarter ended June 30. #### Manufacturing Costs - **Materials Used in Production** - Total: $468,300 - (includes $43,400 of indirect materials) - **Direct Labor** - Total: $433,600 - (includes $65,000 maintenance salaries) - **Factory Overhead** - Supervisor Salaries: $398,900 - Heat, Light, and Power: $108,400 - Sales Salaries: $268,800 - Promotional Expenses: $242,800 - **Insurance and Property Taxes** - Insurance and Property Taxes—Plant: $117,100 - Insurance and Property Taxes—Corporate Offices: $169,100 - **Depreciation** - Depreciation—Plant and Equipment: $95,400 - Depreciation—Corporate Offices: $69,400 #### Total Manufacturing Costs - **Grand Total**: $2,271,800 This detailed list of costs illustrates the various components of manufacturing expenses involved in the plant operations over the specified period. Understanding these costs is crucial for effective managerial evaluation and decision-making. **Marching Ants Inc.** **Manufacturing Costs** *For the Quarter Ended June 30* 1. **Cost of direct materials used in production:** [Checkmark] $_____ 2. **Direct labor:** [Checkmark] $_____ **Factory overhead:** 3. **Maintenance salaries:** [Checkmark] $_____ 4. **Indirect materials:** [Checkmark] $_____ 5. **Supervisor salaries:** [Checkmark] $_____ 6. **Heat, light, and power:** [Checkmark] $_____ 7. **Insurance and property taxes - plant:** [Checkmark] $_____ 8. **Depreciation - plant and equipment:** [Checkmark] $_____ **Total manufacturing costs incurred:** $_____ --- **Explanation:** This is a cost accounting document used by Marching Ants Inc. to outline the various components of their manufacturing costs for a specific quarter. Each line item has a checkbox indicating it is accounted for, but the actual dollar amounts are left blank for input. It includes direct costs like materials and labor, as well as overhead costs associated with the production process.