1. The Casual Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January:

Timber $25.000 Paint $ 5,000 Glue $ 500 Wages - assembly personel $20.000 Wages - factory supervisor $ 3.500 Factory cleaner's wages $ 2.000 Sales commissions $10.000 Administrative staff salaries $ 4.000 Depreciation - factory equipment $ 3.000 Depreciation - sales office equipment $ 1,000 Utilities, insurance - factory $ 6.000 Utilities, insurance - sales office $ 2.000 Advertising $ 8.000 Total costs $90.000