Help Direct material Advertising expense Depreciation on factory building Direct labor: wages Cost of finished goods inventory at year-end Indirect Labor: wages Production supervisor's salary Service department costs Direct labor: fringe benefits Indirect labor: fringe benefits Fringe benefits for production supervisor Total overtime premiums paid Cost of idle time: production employees Administrative costs Rental of office space for sales personnel Soles comissions Product promotion costs $2,100,000 99,000 115,00 485,000 115,000 140,000 45,000 100,000 95,000 30.000 9.ee 55,000 40,000 150,000 15,000 5,000 10,000 All services are provided to manufacturing departments Cost of idle time is an overhead item it is not included in the direct-labor wages given above The rental of sales space was made necessary when the sales offices were converted to storage space for raw material Check Required information 2. One of the costs listed below is an opportunity cost. Identify this cost. Multiple Choice Rental of office space for sales personnel Product promotion costs Direct labor ringe benefits Required information Direct labor fringe benefits Administrative costs Sales commissions Cost of finished-goods inventory at year-end