Aircraft Assemblies, Inc., manufactures clamps used in the overhead bin latches of several leading airplane models. Scott Sykes, president of Aircraft Assemblies, Inc., has gathered the following cost information from the companys accounting records for the latest month of operations.

Advertising		$20,000
Fire insurance premium for the factory building		$5,000
Sales office utilities		$2,000
Air filters for the buffing machines used to produce the clamps		$1,500
Aluminum used to produce the clamps		$30,000
Rent on the factory building		$8,000
Freight to ship the clamps to customers		$2,500
Sales department executives