Product/Manufacturing Costs Direct Materials Direct Labor Manufacturing 4 5 Depreciation on Factory Equipment 5,000 6 Rent Expense - Sales Office 3,000 7 Sales peoples Salaries 15,000 15000 8 Wood for making Chairs + 65,000 65000 9 Wages for Assembly Line Workers 80,000 80000 10 Small nails& Glue for production 2,000 2000 11 Supplies for Accountants 1,500 Depreciation on Delivery Truck 1,200 Rent for Factory 7,000 14 Factory Security Salaries 13,000 15 Production Manager Salary 6,000 16 Supplies Expense for factory 1,500 17 Depreciation on Sales Cars 2,500 Sheet1