Custom Creations 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 $ 9,000 16,500 50,300 23,900 Lubricants used ip factory equipment 3,300 Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers 21,300 115,400 10,600 3,300 9,700 www