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) O $490,400. Costs of delivery to customers Wages paid to assembly-line workers 115,300 Lumber used to build product 82,900 Utilities in factory 54,000 Utilities in sales office 26,200 Product costs for Country Furniture Company totaled O $448,300. O $373,500. $ 9600 16,100 50,100 23,800 3200 O $472,900. 21,100 115,800 10,900 3500 9800

Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Product costs for Country Furniture Company totaled $490,400. $448,300. $373,500. $472,900