Lubricants used for machine maintenance. Salaries of personnel who work in the finished goods warehouse. Soap and paper towels used by factory workers at the end of a shift. Factory supervisors' salaries. Heat, water, and power consumed in the factory. Materials used for boxing products for shipment overseas. (units are not formally boxed) Advertising costs. Workers' compensation insurance for factory employees. Depreciation on chairs and tables in the factory lunchroom. The wages of the receptionist in the administrative offices. Cost of leasing the corporate jet used by the company's executives The cost of renting rooms at a Florida resort for the annual sales conference. The cost of packaging the company's product. Lubricants used for machine maintenance. Salaries of personnel who work in the finished goods warehouse. Soap and paper towels used by factory workers at the end of a shift. Factory supervisors' salaries. Heat, water, and power consumed in the factory. Materials used for boxing products for shipment overseas. (units are not formally boxed) Advertising costs. Workers' compensation insurance for factory employees. Depreciation on chairs and tables in the factory lunchroom. The wages of the receptionist in the administrative offices. Cost of leasing the corporate jet used by the company's executives The cost of renting rooms at a Florida resort for the annual sales conference. The cost of packaging the company's product