a. Airplane seats..... $ 250 b. Production supervisors' salaries ... 110 c. Depreciation on forklifts in factory ..... $ 30 d. Machine lubricants..... e. Factory janitors' wages . 25 $ 55 f. Assembly workers' wages... $ 690 g. Property tax on corporate marketing office . $ h. Plant utilities ..... 40 $ 130 i. Cost of warranty repairs. .... 220 j. Machine operators' health insurance.. 70 k. Depreciation on administrative offices .... $ 110 I. Cost of designing new plant layout ... m. Jet engines ... 165 . $ 1,600