Martinez Company has been a retailer of audio systems for the past $3$ years. However, after a thorough survey of audio system markets, Martinez decided to turn its retail store into an audio equipment factory. Production began October $1,2027.$ $$6$ per system.

A supervisor was hired to oversee production; her monthly salary is $$3,750.$

Factory janitorial costs are $$1,660$ monthly. Advertising costs for the audio system will be $$8,870$ per month. The factory building depreciation is $$6,240$ per year. Property taxes on the factory building will be $$9,240$ per year.

$($a$)$

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