Bell Company, a manufacturer of audio systems, started its production in October 2014. For the preceding 3 years, Bell had been a retailer of audio systems. After a thorough survey of audio system markets, Bell decided to turn its retail store into an audio equipment factory. Raw materials cost for an audio system will total $79 per unit. Workers on the production lines are on average paid $14 per hour. An audio system usually takes 8 hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to $4,800 per month. Indirect materials cost $4 per system. A supervisor was hired to oversee production; her monthly salary is $2,940. Factory janitorial costs are $1,280 monthly. Advertising costs for the audio system will be $9,050 per month. The factory building depreciation expense is $7,800 per year. Property taxes on the factory building will be $9,120 per year.