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. Sales Model Train Parts (wheels, springs, motors, gears) Delivery driver salaries Factory supervision Factory accountant salary Depreciation, manufacturing plant Depreciation, office equipment Indirect Materials (oil, cleaning cloths) Assembly Labor (assembly, painting) Advertising Insurance (factory) Billing supplies (invoices) CEO Life Insurance Policy Utilities (factory) $ 5.550.000 $ 2,000,000 $ 225,000 $ 200,000 $ 120,000 $ 210,000 $ 5,000 $ 40,000 $ 180,000 $ 200,000 $ 22.000 $ 8,000 $ 400,000 $ 90,000 Identify and calculate the components of product cost, then compute the average product cost per unit. MAA $ Consider the following costs: Direct materials $ 23.000 Depreciation on factory equipment $ 12.000 Factory janitor's salary 33,000 Direct labor 28,000 CEO Life Insurance Policy $ 9.000 Sales Commissions $ 34.000 Production supervisor's salary $ 16,000 Insurance for Delivery Truck $ 21,000 What is the total amount of manufacturing overhead costs included above? $