Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: 9,900 Depreciation on sales office Depreciation on factory equipment 16,000 Factory supervisor salary 50,900 Sales commissions 23,400 3,400 Lubricants used in factory equipment 21,000 Insurance costs for factory 115,900 Wages paid to factory maintenance workers 10,400 Fabric used to upholster furniture Freight in (O raw materials n 3,200 Costs of delivery to customers 9,200 115,500 Wages paid to assembly-line workers