Current Attempt in Progress

Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a company that designs and manufactures kayaks.

The kayak$-$manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota.

Current Designs makes kayaks using two different processes. The rotational molding process uses high temperature to melt

polyethylene powder in a closed rotating metal mold to produce a complete kayak hull and deck in a single piece. These kayaks are less

labor$-$intensive and less expensive for the company to produce and sell.

Its other kayaks use the vacuum$-$bagged composite lamination process $($which we will refer to as the composite process$).$ Layers of

fiberglass or Kevlar ${?}^{}$ are carefully placed by hand in a mold and are bonded with resin. Then, a high$-$pressure vacuum is used to

eliminate any excess resin that would otherwise add weight and reduce the strength of the finished kayak. These kayaks require a

great deal of skilled labor as each boat is individually finished. The exquisite finish of the vacuum$-$bagged composite kayaks gave rise to

Current Designs' tag line, "A work of art, made for life."

Current Designs has the following managers:

Mike Cichanowski, CEO

Diane Buswell, Controller

Deb Welch, Purchasing Manager

Bill Johnson, Sales Manager

Dave Thill, Kayak Factory Manager

Rick Thrune, Production Manager for Composite Kayaks

The company's accounting data for the most recent period is as follows.

$($c$)$

When Diane Buswell, controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items

and amounts shown below $($amounts are assumed$).$ Enter the amount for each item in the appropriate cost category. Then sum the

amounts in each cost category column.