Mike Clchanowski 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 companys accounting data for the most recent period is as follows. Direct Payee Purpose Amount Materials Winona Agency Bill Johnson (sales manager) Xcel Energy Winona Printing Jim Kaiser (sales representative) Dave Thill (factory manager) Dana Schultz (kayak assembler) Composite One Fastenal Property insurance for the factory Payroll check-payment to sales manager Electricity for factory Price lists for salespeople Sales commissions Payroll check-payment to factory manager Payroll check-payment to kayak assembler Bagging film used when kayaks are assembled: it is discarded after use Shop supplies-brooms, paper towels, etc. 3,340 1,750 490 94 1,390 1,550 868 338 972 244 558 302 5