Baines Company has the following estimated costs for next year: Direct materials $ 25,000 Salary of production supervisor 65,000 Indirect materials 2,000 Rent on factory equipment 14,000 Depreciation on Office Equipment 12,000 Sales commissions 15,000 Supplies for the factory lunchroom 1,000 Customer shipping 6,000 Wages of factory security personnel 20,000 Direct labor 40,000 Advertising expense 10,000