Cotton White, Incorporated, makes specialty clothing for chefs. The company reported the following costs for the current year: Factory rent $ 37,200 Company advertising 25,700 Wages paid to sewing personnel 77,000 Depreciation on salespersons' vehicles 30,700 Thread 1,010 Utilities for factory 24,600 Cutting room supervisor's salary 31,200 Presidents salary 76,200 Premium quality cotton material 40,100 Buttons 830 Factory insurance 19,300 Depreciation on sewing machines 6,600 Wages paid to cutters 50,800