Choo Choo Toys Inc., manufactures model trains in lowa that have a broad appeal to kids and adults alike. The company has a significant amount of backorders that will allow production to continue indefinitely at full capacity of 5,000 units. $5,550,000 Sales Model Train Parts (wheels, springs, motors, gears) Delivery driver salary (Toys to Stores) Factory supervision Factory accountant salary Depreciation, manufacturing plant Depreciation, office equipment Indirect Materials (oil, cleaning cloths) Assembly Labor (assembly, painting) Advertising Insurance (factory) $2,000,000 $ 225,000 $ 200,000 $ 120,000 $ 210,000 5,000 $ 40,000 $ 180,000 $ 200,000 Billing supplies (invoices) CEO Life Insurance Policy Utilities (factory) $ 22,000 $ 8,000 $ 400,000 $ 90,000 Identify and calculate the components of product cost, then compute the average product cost per unit.