A company reported the following costs during January a. b. C. d. e. f. Shipping costs Depreciation of factory equipment Raw materials used in production Sales commissions Insurance on factory Idle time in factory Utilities on headquarter office Wages paid to assembly line workers Marketing expenses $16,300 $17,000 $46,200 $37,600 $13,400 $7,300 $4,800 $45,800 $10,500 9. h. i. The total product cost for January is ANS. $1