Comfy Furniture Company manufactures furniture at its Windsor, 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 $26,500