Depreciation on a factory building $4,650 Telephone expense in factory office Telephone expense in sales showroom Factory foreman's salary $ 940 $1,050 $4,700 Maintenance costs for the factory $1,200 Maintenance costs for the sales $670 showroom $9,090 $11,490 $10,960 $13,210 Depreciation on a factory building $4,650 Telephone expense in factory office Telephone expense in sales showroom Factory foreman's salary $ 940 $1,050 $4,700 Maintenance costs for the factory $1,200 Maintenance costs for the sales $670 showroom $9,090 $11,490 $10,960 $13,210