Bramble, Inc., manufactures clamps used in the overhead bin latches of several leading airplane models. Kevin Hall, president of Bramble, Inc., has gathered the following cost information from the company's accounting records for the latest month of operations. Advertising $25,000 Fire insurance premium for the factory building $6,000 Sales office utilities $2,000 Air filters for the buffing machines used to produce the clamps $1,875 Aluminum used to produce the clamps $39,000 Rent on the factory building $9,000 Freight to ship the clamps to customers $3,125 Sales department executives' salaries $41,000 Production supervisors' salaries $22,000 Assembly line workers' wages $64,000