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 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 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. Payee Purpose. Amount: Direct Materials 3,100 $ Winona Agency Property insurance for the factory. Bill Johnson (sales manager) Payroll check-payment to sales manager 1,630 Xcel Energy Electricity for factory 450 Winona Printing Price lists for salespeople 90 86 Jim Kaiser (sales representative) Sales commissions 1.270 Dave Thill (factory manager) Payroll check-payment to factory manager 1430 Dana Schultz (kayak assembler) Payroll check-payment to kayak assembler 788 Composite One Bagging film used when kayaks are assembled: it is discarded after use 298 Fastenal Ravago Shop supplies-brooms, paper towels, etc. 892 Polyethylene powder which is the main ingredient for the rotational molded kayaks 3,076 Winona County Property taxes on factory 5,374 North American Composites Kevlar fabric for composite kayaks 4,844 Waste Management Trash disposal for the company office building 618 None Record depreciation of factory equipment 4,442 Composite One Bagging film used when kayaks are assembled: it is discarded after use 298 892 Fastenal Ravago Shop supplies-brooms, paper towels, etc. Polyethylene powder which is the main ingredient for the rotational molded kayaks 3,076 Winona County Property taxes on factory 5,374 North American Composites Kevlar fabric for composite kayaks 4,844 Waste Management Trash disposal for the company office building 618 None Record depreciation of factory equipment 4,442 Totals