Indigo Inc. was born when two baby boomers recognized the lack of ballroom dancing skills in today's youngsters. Joseph and Margaret quickly realized that they could teach young adults (and older adults) how to dance very quickly if the learners had visual assistance. In the process of working through their approach, they designed and patented a 10' x 10' lightweight mat that could be unrolled, revealing visual markers of where dancers should move their feet on the next musical beat. Soon, many a grandchild felt compelled to keep his or her grandparents' slide steps alive. Indigo Inc. incurred the following costs last year in its production and sale of 29,000 dance mats. Cost Description Amount Depreciation on factory 48,000 Executive salaries 137,000 Direct material costs 340,000 Administrative salaries 78,000 Wages for factory workers 448,000 Advertising expense 39,000 Indirect materials 69,000 Factory supervisor salaries 93,000 Commissions to salespeople 57,000 Indigo Inc. was born when two baby boomers recognized the lack of ballroom dancing skills in today's youngsters. Joseph and Margaret quickly realized that they could teach young adults (and older adults) how to dance very quickly if the learners had visual assistance. In the process of working through their approach, they designed and patented a 10' x 10' lightweight mat that could be unrolled, revealing visual markers of where dancers should move their feet on the next musical beat. Soon, many a grandchild felt compelled to keep his or her grandparents' slide steps alive. Indigo Inc. incurred the following costs last year in its production and sale of 29,000 dance mats. Cost Description Amount Depreciation on factory 48,000 Executive salaries 137,000 Direct material costs 340,000 Administrative salaries 78,000 Wages for factory workers 448,000 Advertising expense 39,000 Indirect materials 69,000 Factory supervisor salaries 93,000 Commissions to salespeople 57,000