Sheridan Express Co$.$ produces wooden crates used for shipping products by ocean liner. In $2025,$ Sheridan Express incurred the following costs.

Wood used in crate production

Nails $($considered insignificant and a variable expense$)$

Direct labor

Utilities for the plant:

$$1,500$ each month,

plus $$0\mathrm{.}50$ for each kilowatt$-$hour used each month

Rent expense for the plant for the year

$$57,000$

$$450$

$$40,500$