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 cance 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 costitems 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 Payee Purpose Direct Materials Amount Winona Agency Property insurance for the factory 2.560 S Bill Johnson sales manager 1.360 Xcel Energy Payroll check-payment to sales manager Electricity for factory Price lists for salespeople 360 Winona Printing 68 Sim Kaiser sales representative) Sales commissions 1,000 Dave Thill (factory manager Payroll check-payment to factory manager 1160 Dana Schultz layak assembler 608 Composite One 200 Fastenal 712 Ravage Pavedl check-payment to kayak assembler Buting film used when kayaks are assembled: It is discarded after use Shop supplies -brooms. puertowelsetc Polyethylene powder which is the main ingredient for the rotational molded kwake Property taxes on manufacturing factory Kevlar strictor composite kayaks 2,536 Winora County North American Compute 3.944 Waste Management Trash disposal for the company office building 529 None Records Jim Kaiser (sales representative Sales commissions 1.000 Dave Thill (factory manager Payroll check-payment to factory manager 1.160 Dana Schultz (kayak assembler) 608 Composite One Payroll check-payment to kayak assembler Bagging film used when kayaks are assembled; it is discarded after use 208 Fastene Shop supplies--brooms, paper towels, etc 712 Ravago Polyethylene powder which is the main ingredient, for the rotational molded kayaks 2.536 Winona County Property taxes on manufacturing factory 4384 North American Composites Kevier Fabric for composite kayaks 3.944 Waste Management Trash disposal for the company office bulding 528 Non Record deprecation of factory equipment 3.632 Total $ 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 cance 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 costitems 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 Payee Purpose Direct Materials Amount Winona Agency Property insurance for the factory 2.560 S Bill Johnson sales manager 1.360 Xcel Energy Payroll check-payment to sales manager Electricity for factory Price lists for salespeople 360 Winona Printing 68 Sim Kaiser sales representative) Sales commissions 1,000 Dave Thill (factory manager Payroll check-payment to factory manager 1160 Dana Schultz layak assembler 608 Composite One 200 Fastenal 712 Ravage Pavedl check-payment to kayak assembler Buting film used when kayaks are assembled: It is discarded after use Shop supplies -brooms. puertowelsetc Polyethylene powder which is the main ingredient for the rotational molded kwake Property taxes on manufacturing factory Kevlar strictor composite kayaks 2,536 Winora County North American Compute 3.944 Waste Management Trash disposal for the company office building 529 None Records Jim Kaiser (sales representative Sales commissions 1.000 Dave Thill (factory manager Payroll check-payment to factory manager 1.160 Dana Schultz (kayak assembler) 608 Composite One Payroll check-payment to kayak assembler Bagging film used when kayaks are assembled; it is discarded after use 208 Fastene Shop supplies--brooms, paper towels, etc 712 Ravago Polyethylene powder which is the main ingredient, for the rotational molded kayaks 2.536 Winona County Property taxes on manufacturing factory 4384 North American Composites Kevier Fabric for composite kayaks 3.944 Waste Management Trash disposal for the company office bulding 528 Non Record deprecation of factory equipment 3.632 Total $