Boyd Company manufactures furniture at its Chapleau, Ontario, factory. Some of its costs from the past year include: Depreciation on sales office $$11,000$ Depreciation on factory equipment $$16,000$ Factory supervisor salary $$52,500$ Sales commissions $$23,000$ Lubricants used in factory equipment $$3,000$ Insurance costs for factory $$21,000$ Wages paid to maintenance workers $$115,000$ Fabric used to upholster furniture $$7,000$ Freight$-$in $($on raw materials$)$ $$2,500$ Costs of delivery to customers $$9,000$ Wages paid to assembly$-$line workers $$132,500$ Lumber used to build product $$72,000$ Utilities in factory $$44,500$ Utilities in sales office