Part 1 - Langley Corporation (4 points) Consider the following list of costs for Langley Corporation: Advertising and marketing Direct labor Direct materials Factory depreciation Factory supplies Indirect labor Lease for company jet Office supplies for admin staff Rent for factory forklifts Sales commissions Rent for delivery vehicles 18,000 139,000 215,000 27,000 7,000 35,000 25,000 10,000 30,000 45,000 5,000 Required for Part 1: 1. Find the sum of Langley's product costs