Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: wages paid to factory maintenance workers $60,800 $80,600 Fabric used to upholster furniture $100,000 Wages paid to assembly ne workers Lumber used to build product $15,800 $7,600 Sales commissions Insurance costs for factory $21,800 $3,600 Freight in (on raw materials) $12,500 Utilities in factory $60,200 Factory supervisor salary $18,900 Depreciation on factory equipment $26,300 Utilities in sales office