1. Oil used in manufacturing equipment V 2. Plastic V 3. Property taxes, $165,000 per year on factory building and equipment F 4. Salary of plant manager F 5. Cost of labor for hourly workers V 6. Packaging V 7. Factory cleaning costs, $6,000 per month F 8. Metal V 9. Rent on warehouse, $10,000 per month plus $25 per square foot of storage used M 10. Property insurance premiums, $3,600 per month plus $0.01 for each dollar of property over $1,200,000 M 11. Straight-line depreciation on the production equipment F 12. Hourly wages of machine operators V 13. Electricity costs, $0.20 per kilowatt-hour V 14. Computer chip (purchased from a vendor) V 15. Pension cost, $1.00 per employee hour on the job V