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 companys 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 piece. These kayaks are less labor-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 Cichanowski, CEO Diane Buswell, Controller Deb Welch, Purchasing Manager Bill Johnson, Sales Manager Dave Thill, Kayak Factory Manager Rick Thrune, Production Manager for Composite Kayaks The companys 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 assumed). Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column. Product Costs Payee Purpose Amount Direct Materials Direct Labor Manufacturing Overhead Period Costs Winona Agency Property insurance for the factory 4,000 $enter a dollar amount $enter a dollar amount $enter a dollar amount $enter a dollar amount Bill Johnson (sales manager) Payroll checkpayment to sales manager 2,080 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Xcel Energy Electricity for factory 600 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Winona Printing Price lists for salespeople 116 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Jim Kaiser (sales representative) Sales commissions 1,720 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Dave Thill (factory manager) Payroll checkpayment to factory manager 1,880 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Dana Schultz (kayak assembler) Payroll checkpayment to kayak assembler 1,088 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Composite One Bagging film used when kayaks are assembled; it is discarded after use 448 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Fastenal Shop suppliesbrooms, paper towels, etc. 1,192 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Ravago Polyethylene powder which is the main ingredient for the rotational molded kayaks 3,976 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Winona County Property taxes on manufacturing factory 7,024 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount North American Composites Kevlar fabric for composite kayaks 6,344 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Waste Management Trash disposal for the company office building 768 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount None Record depreciation of factory equipment 5,792 enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount Totals $enter a total amount $enter a total amount $enter a total amount $enter a total amount eTextbook and MediaAssistance Used eTextbook 1 eTextbook 2 Attempts: 0 of 3 used Using multiple attempts will impact your score. 10% score reduction after attempt 2