Scenic Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include: Wages paid to factory maintenance workers $60,000 Fabric used to make the shoe $80,300 Wages paid to assembly - line workers $100,200 Carbon rubber used to construct the sole of the shoe $15,300 Sales commissions $7,300 Insurance costs for factory $21,400 Freight-in (on raw materials) $3,600 Utilities in factory $12,300 Factory supervisor salary $60,800 Depreciation on factory equipment $18,200 Utilities in sales office $26,900 Costs of delivery to customers $8,400 Depreciation on sales office $1,500 Lubricants used in factory equipment $800 Manufacturing overhead costs for Scenic Running Company totaled