=+Direct labor (including $75,000 maintenance salaries) . . . 500,000 Factory overhead:

Supervisor salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . 460,000 Heat, light, and power . . . . . . . . . . . . . . . . . . . . . . . . 125,000 Sales salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310,000 Promotional expenses . . . . . . . . . . . . . . . . . . . . . . . . 280,000 Insurance and property taxes—plant . . . . . . . . . . . . . . 135,000 Insurance and property taxes—corporate offices . . . . . 195,000 Depreciation—plant and equipment . . . . . . . . . . . . . . 110,000 Depreciation—corporate offices . . . . . . . . . . . . . . . . . 80,000 __________ Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,735,000 __________ __________