Quail Company builds snowboards. Quail Company has reported the following costs for the previous year. Assume no production inventories. 87,000 Cost of fiberglass (raw material) 48,000 Factory rent 137,000 Advertising 29,000 Utilities for factory 93,000 Wages of assembly workers 59,000 Production supervisor salary 33,000 Sales manager salary 25,000 Factory property taxes Depreciation on production equipment 33,000 25,000 Cost of bindings (raw material) 1,500 Screws 81,000 Wages of snowboard painters 49,000 Wages for maintenance workers a. Compute the direct material costs Direct Material Costs