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Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product $36,000 Gel used

Happy Feet Running Company manufactures running shoes and has the following costs during the past month:

Rubber used to make the product

$36,000

Gel used to make the product

$16,000

Fabric used to make the product

$27,000

Lubricants used in the factory equipment

$1,300

Glue used to make the product

850

Wages paid to maintenance workers in the factory

$7,000

Wages paid to assembly line workers

10,000

Wages paid to factory supervisor

$9,500

Wages paid to CFO

25,000

Depreciation on factory equipment

$26,250

Depreciation on the accounting department's computers

3,000

Depreciation on the sales force vehicles

$5,800

Utilities for factory

$3,600

Cost of shipping to customers

$11,000

Property tax on factory equipment

1,000

Property insurance for the factory

$1,600

Cardboard material to box each pair of shoes

6,250

Commissions paid to sales force

$7,200

Office supplies for accounting department

250

Janitorial supplies for the factory

$685

What is the total for direct labor costs for Happy Feet Running Company for the month?

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