Product/Manufacturing Costs Manufacturing Overhead Period/Non Manufacturing Costs Period Cost/Expense Direct Materials Direct Labor Depreciation on Factory Equipment 5,000 Rent Expense - Sales Office 3,000 Sales peoples Salaries 15,000 Wood for making Chairs 65,000 Wages for Assembly Line Workers 80,000 Small nails& Glue for production 2,000 Supplies for Accountants 1,500 Depreciation on Delivery Truck 1,200 Rent for Factory 7,000 Factory Security Salaries 13,000 Production Manager Salary 6,000 Supplies Expense for factory 1,500 Depreciation on Sales Cars 2,500 Depreciation on factory computers 1,200 Materials manager salary 5,500 Factory Utilities Expense 3,500 Sales office Utilities expense 2,500 Sales commissions for sales people 6,500 cost for tools for factory 7,000 228,900