2. Rent on equipment used in the factory. 3. Lubricants used for machine mainterance. 4. Salaries of personnel who work in the finished goods warebouse. 5. Soap and paper towels used by factory wotkers at the end of a shift. 6. Factory supervisors' salaries. 7. Heat, water, and power consumed in the factory. 8. Materials used for boxing products for shipment overseas, (Units are not nomally boxed) 9. Advertising costs, 10. Workers' compensation insurance for factory employees. 11. Depreciation on chain and tables in the foctory luachroom. 12. The wages of the receptionist in the administrative offices. 13. Cost of leasing the corporate jet used by the company's executives. 14. The cost of renting rooms at a Forida resort for the anatas ales conference 15. The cost of packaging the company's product