Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers $ 9,800 16,600 50,400 23,600 3,600 21,200 115,400 10,600 3,100 9,400