Research and development costs Depredation on sewing machines Fabric used during production Depreciation on office equipment Advertising expenses Repairs and maintenance costs for sewing machines Salary of production quality control supervisor Utility costs for office building Sales commissions Salaries of distribution center personnel Wages of sewing machine operators Factory janitorial supplies Chief financial officer's salary Travel costa of media relations employees Factory supervisors' salaries Oil used to lubricate sewing machines Property taxes on factory building arid equipment