Crane Company specializes in manufacturing motorcycle helmets. The company has enough orders to keep the factory production at 1,000 motorcycle helmets per month. Cranes monthly manufacturing cost and other expense data are as follows.

Maintenance costs on factory building	$ 1,390
Factory managers salary	4,390
Advertising for helmets	8,330
Sales commissions	5,000
Depreciation on factory building	910
Rent on factory equipment	6,030
Insurance on factory building	3,480
Raw materials (plastic, polystyrene, etc.)	20,100
Utility costs for factory	920
Supplies for general office	260
Wages for assembly-line workers	55,300
Depreciation on office equipment	900
Miscellaneous materials (glue, thread, etc.)	2,000

Complete the chart below. Total the dollar amounts in each of the columns.

		Product Costs
Cost Item		Direct Materials		Direct Labour		Manufacturing Overhead				Period Costs
Maintenance costs on factory building		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount				$ enter a dollar amount
Factory managers salary		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Advertising for helmets		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Sales commissions		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Depreciation on factory building		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Rent on factory equipment		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Insurance on factory building		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Raw materials		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Utility costs for factory		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Supplies for general office		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Wages for assembly-line workers		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Depreciation on office equipment		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
Miscellaneous materials		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount
		$ enter a total amount		$ enter a total amount		$ enter a total amount				$ enter a total amount