Marin Compary has been a retaller of audio systems for the past $3$ years. However, after a thor ough survey of audio system markets, Marin decided to turn its retail store into an audio equipment factory. Production began October $1,2025.$

Direct materials costs for an audlo system total $$77$ per unit. Workers on the production lines are paid $$15$ per hour. An audio system Lakes $7$ labor hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to $$5,960$ per month. Indirect materials cost $$5$ per system. A supervisor was hired to oversee productionc her monthly salary is $$3,760.$

Factory janitorialcosts are $$2\mathrm{.}190$ monthly. Advertising costs for the audio system will be $$9,160$ per month. The factory building depreciation is $$6,120$ per year. Property taves on the factory building will be $$9,000$ per year.

$($a$)$

Assuming that Marin manufactures, on average, $1\mathrm{.}500$ audio systems per month, enter each cost item on your answer sheet, placing the dollar amount per month under the appropriate headings. Total the dollar amounts in each of the columns.

$($b$)$

The parts of this question must be completed in order. This part will be avallable when you complete the part above.