Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a company that designs and manufactures kayaks. The kayak-manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona. Minnesota. Current Designs makes kayaks using two different processes. The rotational molding process uses high temperature to melt polyethylene powder in a closed rotating metal mold to produce a complete kayak hull and deck in a single plece. These kayaks are less fabor-intensive and less expensive for the company to produce and sell. Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fiberglass or Kevlar" are carefully placed by hand in a mold and are bonded with resin. Then, a high-pressure vacuum is used to eliminate any excess resin that would otherwise add weight and reduce the strength of the finished kayak. These kayaks require a great deal of skilled labor as each boat is individually finished. The exquisite finish of the vacuum-bagged composite kayaks gave rise to Current Designs' tag line, "A work of art, made for life." Current Designs has the following managers: Mike Gichanowski, CEO Diane Buswell, Contraller Deb Welch, Purthasing Manager Bill Johnsan, Sales Manager Dave Thill, Kayak Factory Manager Rick Thrune, Production Manager for Composite Kayalcs The company's accounting data for the most recent period is as follows. (c) When Diane Buswell, controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items and amounts shown below (amounts are assidmed). Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column. Winona Printing Price lists for salespeople 84 Jim Kaiser (sales representative) Sales commissions 1,240 Dave Thill (factory manager) Payroll check-payment to factory manager 1,400 Composite One Payroll check-payment to kayak assembler 768 Bagging film used when kayaks are assembled; it is discarded after use 288 Fastenal Shop supplies-brooms, paper towels, etc. 872 Ravago Polyethylene powder which is the main ingredient for the rotational molded kayaks 3,016 WinonaCounty Property taxes on manufacturing factory 5.264 Narth American Composites Kevlar fabric for composite kayaks 4.744 Waste Management Trash disposal for the company office building 608 None Record depreciation of factory equipment 4,352 Totals