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 $ 9,400 16,900 Factory supervisor salary 50,500 Sales commissions 23,400 Lubricants used in factory equipment 3,900 Insurance costs for factory 21,900 Wages paid to maintenance workers 115,700 Fabric used to upholster furniture 10,500 Freight-in (on raw materials) Costs of delivery to customers 3,500 9,600