Mile Cichanowski founded Wenonah Cance 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 malding process uses high temperature to melt polyethylene powder in a dosed rotating metal told 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 nberglass 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 strength of the finished layak. These kayal 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 manager: Mike Cichanowski, CEO Diane Buswell, Controller Deb Welch, Purchasing Manager Bill Johnson Sales Manager Dave Thill, Kayak Plant Manager Rid Throne. Production Manager for Composite Kayaks Is 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. The sun the wounts in each cost category colamn. Direct Materials Amount 3,140 $ 1,730 410 Payee Winona Agency Bill Johnson (sales manager) Xcel Energy Winona Printing Jien Kaiser sales representative) Dave Thill (plant manager Dana Scholtz ayak assembler) Composite One 90 1.250 1470 Purpose Property insurance for the manufacturing plant Payroll check-payment to sales manager Electricity for manufacturing plant Price lists for salespeople Sales commissions Payroll check-payment to plant manager Payroll check-payment to kayak assebler Bping himsed 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 Property taxes on manufacturing plant Kevlar fabricfor composite kayaks Trash disposal for the company office building Journal entry to record depreciation of manufacturing equipment 710 260 Fastenal 960 ago 2.870 Winona County 5.840 4870 North American Composites Waste Management None 640 Patals 4,410 $