Description Amount Factory utilities 11,000 Sales salaries 118,000 Sales commissions 49,000 Indirect labour in the factory 55,000 Salary of the factory supervisor 91,000 Salary of the head office receptionist 55,000 Direct labour 219,000 Marketing costs 67,000 Other administrative costs 319,000 Direct materials 394,000 Depreciation on factory equipment 16,000 Factory rent 44,000 Salary of the factory receptionist 51,000 Depreciation on the head office building 18,000