b$.$ Wooden boards, $$22,600$

c$.$ Advertising costs, $$5,000$

d$.$ Insurance on factory, $$5,$ ese

e$.$ Factory equipment depreciation, $s$,$ che

f$.$ Assembly worker wages, $$11,0$ec

g$.$ Salesperson salaries, $$16,00e$

h$.$ Office manager's salary, $$7,$ ese

i$.$ Factory utilities, $$3,088$