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

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 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

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