Echo Sports Company produces home basketball goal systems consisting of a stand, backboard, rim, and net. The company has sufficient orders
and capacity to produce 800 goal systems per month. Manufacturing costs and other costs are shown below:
Administrative salary	2,400.00
Depreciation on office equipment	400.00
Depreciation on production equipment	1,800.00
Electric and other factory utilities	1,400.00
Factory supervisor salary	2,000.00
Fiberglass backboards purchased from another manufacturer	30,400.00
Insurance on factory building and contents	600.00
Maintenance costs on factory equipment	1,200.00
Nets and rims purchased from another manufacturer	6,400.00
Rent on factory building	2,000.00
Sales commissions	1,600.00
Steel pipe for stand fabrication	14,920.00
Supplies for administrative office	600.00
Wages for production workers	14,720.00
	80,440.00
Enter each manufacturing cost in the appropriate column.	Direct	Direct	Manufacturing
Leave blank if it does not fit in any column.	Materials	Labor	Overhead
Administrative salary
Depreciation on office equipment
Depreciation on production equipment
Electric and other factory utilities
Factory supervisor salary
Fiberglass backboards purchased from another manufacturer
Insurance on factory building and contents
Maintenance costs on factory equipment
Nets and rims purchased from another manufacturer
Rent on factory building
Sales commissions
Steel pipe for stand fabrication
Supplies for administrative office
Wages for production workers
Totals	-	-	-