Cotton White, Incorporated, makes specialty clothing for chefs. The company reported the following costs for the current year: Factory rent $ 37,600 Company advertising 24,200 Wages paid to sewing personnel 75,400 Depreciation on salespersons' vehicles 30,800 Thread 1,180 Utilities for factory 24,300 Cutting room supervisor's salary 31,600 Presidents salary 76,000 Premium quality cotton material 41,000 Buttons 815 Factory insurance 19,500 Depreciation on sewing machines 7,800 Wages paid to cutters 51,000