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 Winoria, 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 soll. 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: Milke Cichanowski, CEO Diane Buswell, Controller Deb Welch, Purchasing Manager Bai 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 reconds for a reeent period, she noted the cost items and amounts shown below (arneunts are assumed). Enter the amount for exch item in the appropriate cost category. Then sum the amounts in each cost category column, Dana Schultz (kayak assembler) Composite One Fastenal Ravago Winona County North American Composites Waste Management None Totals Payroll check-payment to kayak assembler Bagging film used when kayaks are assembled: it is discarded after use Shop supplies-brooms, paper towels, etc. Polyethylene powder which is the main ingredient for the rotational molded kayaks 3,436 Property taxes on factory 6.034 Kevlar 8 fabric for composite kayaks Trash disposal for the company office building Record depreciation of factory e;vipment 908 358 1,012 5.444 678 4,982