Erin Mikell, Inc. acquired its factory building about ten years ago and has been leasing an annex in the rear of the building. It has received a rental income of $30,000 annually. The lease is about to expire and Erin Mikell is considering not renewing the lease, but using the space for production of a new product. Materials used in the production of the new product will be $80 per unit. The company will rent, for $500 per month, a small warehouse to store finished products. The company will rent equipment to use in the manufacturing process for $4,000 per month. Workers will be hired for production at $60 per unit. The annex will continue to be depreciated using straight-line depreciation at $8,000 per year. A supervisor will be hired at $1,500 per month. Advertising for the new product will total $50,000 per year. Costs of shipping the new product to customers will be $9 per unit and electricity to run the machinery will be $1.20 per unit. Using the following headings, identify the different costs associated with the new product decision as to what type of cost they represent. It is possible for a particular cost to be identified with more than one heading