Required information (The following information applies to the questions displayed below.) The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer Direct material Advertising expense $3,100,000 59,000 Depreciation on factory building 115,000 Direct labor vages 485,000 Cost of finished goods inventory at year-end 115.000 Indirect labor wages 140,000 Production supervisor's salary 45,000 Service department costs 100,000 Direct labor fringe benefits 95,000 Indirect labor fringe benefits 30,000 Fringe benefits for production supervisor a 9,000 Total overtine premiums paid 55,000 Cost of idle times production employees 40,000 Administrative costs 150,000 Rental of office space for sales personnel 15,000 Sales commissions 5,000 Product promotion costs 10.000 All services are provided to manufacturing departments. Cost of idle time is an overhead item; it is not included in the direct-labor wages given above The rental of sales space was made necessary when the sales offices were converted to storage space for raw material 2. One of the costs listed below is an opportunity cost. Identify this cost. Multiple Choice O Rental of office space for sales personnel Product promotion costs Sales com commissions Administrative costs Direct labor fringe benefits -