1) Wooden Shed Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9800 Depreciation on factory equipment 16,700 Factory supervisor salary 50,100 Sales commissions 23.700 Lubricants used in factory equipment 3600 Insurance costs for factory 21,400 Wages paid to maintenance workers 115,200 Fabric used to upholster furniture 10,400 Freight-in (on raw materials) 3200 Costs of delivery to customers 9300 I Wages paid to assembly-line workers 115,700 Lumber used to build product 82,600 Utilities in factory 54,000 Utilities in sales office 26,300 Product costs for Wooden Shed Company totaled