Navaria Inc. manufactures and sells chair lift mobility aids. These are chairlift systems designed for inhome use to aid persons with mobility challenges. The company sells its systems online and through a network of independent sales agents. Installation of the systems is done by independent contractors hired directly by Navarias customers. The following information was taken from Navarias financial records for the year ended June 30, 2020:

(in thousands of dollars)
Administrative expenses		$9,513
Cost of goods sold		78,434
Other expenses		640
Financing expenses		825
Interest revenue		632
Income tax expense		4,988
Sales revenue		120,337

		Wages		Rental of Equipment		Advertising		Depreciation
Engineering activities		$1,920		$70		$0		$520
Research and development activities		776		31		0		129
Sales and marketing activities		3,621		0		5,843		28