Backyard Home is a manufacturer of backyard and deck furniture. Its products are in high demand and it carries no inventory. Following is a list of selected account balances from its trial balance for the most recent year ended December 31 (in no particular order.)

Salaries and wages (for administrative and sales staff). . . . . . . . . . . . . . .

$32,500

Stain (used in manufacturing furniture). . . . . . . . . . . . . . . . . . . . . . . . . .

$11,500

Indirect labor costs (wages of maintenance workers in factory). . . . . . . .

$19,500

Other manufacturing overhead (includes factory insurance and property taxes). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$10,000

Rent and utilities (for administrative offices). . . . . . . . . . . . . . . . . . . . . .

$12,400

Utility costs (related to factory). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$11,100

Labor costs (wages of carpenters who build furniture). . . . . . . . . . . . .

$35,500

Accounts receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$26,800

Marketing costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$16,700

Wood (used in manufacturing furniture). . . . . . . . . . . . . . . . . . . . . . . . . .

$57,000

Sales revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$340,000

Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$7,400