Pronghorn Company, a manufacturer of audio systems, started its production in October $2022.$ For the preceding $3$ years, Pronghorn had been a retailer of audio systems. After a thorough survey of audio system markets, Pronghorn decided to turn its retail store into an audio equipment factory.

Raw material costs for an audio system will total $$75$ per unit. Workers on the production lines are on average paid $$14$ per hour. An audio system usually takes $5$ hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to $$5,110$ per month. Indirect materials cost $$5$ per system. A supervisor was hired to oversee production; her monthly salary is $$3,730.$

Factory janitorial costs are $$1,550$ monthly. Advertising costs for the audio system will be $$9,290$ per month. The factory building depreciation expense is $$6,600$ per year. Property taxes on the factory building will be $$8,760$ per year.