Custom Automobile Restoration Shop (CARS) is a small shop dedicated to high-quality restorations of vintage cars. Although it will restore an automobile that a customer already owns, usually the shop buys an old vehicle, restores it, and then sells it in a private party sale or at a classic-car auction. The shop has been in existence for 10 years, but for the sake of simplicity, assume it has no beginning inventories for 2017. Five automobile restoration projects were worked on during 2017. By the end of the year, four of these projects were complete and three of them had been sold.

The following selected data are from CARS' 2017 budget:

Advertising Direct materials Direct labor Rent on office space Rent on factory space Indirect materials Maintenance costs for factory equipment Utilities costs for office space Utilities costs for factory space Depreciation on factory equipment Machine hours expected to be worked Direct labor hours expected to be worked $ 11,26e 284, 708 184, 300 1e, 300 30,900 15,500 5,200 1,900 4,800 12,e00 4,000 6,500