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Jasper Company incurred the following costs in April: Salesperson's salaries $40,000 Factory maintenance worker $20,000 Factory insurance 12,000 Administrative utilities 4,000 Factory supervisor salary 30,000

Jasper Company incurred the following costs in April:

Salesperson's salaries

$40,000

Factory maintenance worker

$20,000

Factory insurance

12,000

Administrative utilities

4,000

Factory supervisor salary

30,000

Administrative supplies

1,000

Advertising

15,000

Delivery truck insurance

2,000

Factory machine operator

22,000

Factory machine depreciation

6,000

Direct materials used

25,000

Receptionist salary

18,000

Total product costs are:

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