Concord, Inc. incurred the costs listed below for the month of May in manufacturing shoes. Leather uppers and soles used Advertising Factory labor Factory equipment depreciation Office supplies $200900 21600 113500 From this list, the total product costs are 43000 17300 Salespersons' salaries Insurance on factory Factory manager salary Factory rent Factory utilities $69900 36900 10900 29100 23000

Concord, Inc. incurred the costs listed below for the month of May in manufacturing shoes. From this list, the total product costs are