The Chimienti Company purchased for cash materials costing $125,000. Direct materials of $90,000 and indirect materials of $35,000 were placed into production. The total payroll cost was $50,000, of which $30,000 was allocated to direct labor and $20,000 to indirect labor. The company paid the payroll on May 5. Maintenance and repairs for the factory were $33,000 paid on account. The cost of goods manufactured by the company totaled $122,000. The company sold goods costing

$116,000 for $125,000 cash. The net loss for the company was $10,000.

Required:

Compute the operating expenses for Chimienti Company. bt9