Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: Wages paid to maintenance workers $60, 200 Fabric used to upholster furniture $80, 500 Wages paid to assembly - line workers $100, 700 Lumber used to build product $15, 500 Sales commissions $7, 400 Insurance costs for factory $21, 200 Freight in (on raw materials) $3, 800 Utilities in factory $12, 100 Factory supervisor salary $60, 900 Depreciation on factory equipment $18, 500 Utilities in sales office $26, 500 $348, 900 $279, 200 $373, 900 $371, 600. Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: Wages paid to maintenance workers $60, 200 Fabric used to upholster furniture $80, 500 Wages paid to assembly - line workers $100, 700 Lumber used to build product $15, 500 Sales commissions $7, 400 Insurance costs for factory $21, 200 Freight in (on raw materials) $3, 800 Utilities in factory $12, 100 Factory supervisor salary $60, 900 Depreciation on factory equipment $18, 500 Utilities in sales office $26, 500 $348, 900 $279, 200 $373, 900 $371, 600