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Refer to the following data:
Direct material used
|
$
|
150 000
|
Selling costs
|
$
|
5 000
|
Indirect labour
|
$
|
7 000
|
Administrative costs
|
$
|
10 000
|
Depreciation on factory equipment
|
$
|
70 000
|
Direct labour
|
$
|
40 000
|
Overtime premiums paid
|
$
|
20 000
|
Indirect materials
|
$
|
45 000
|