Smith Company manufactures washing machines in their own facility. They sell them to stores like Best Buy and Lowes for ultimate sale to the consumer. Here are some costs for Smith Company. Calculate total PRODUCT costs for Smith Company. Direct Labor $20,393 Sales and Marketing Expenses $24.755 Metal to make the exterior shell of the washing $63,891 machines Electricity to run the machinery in the factory $12,966 Salary of the manager who oversees manufacturing $8,965 Salary of the Chief Operating Officer of the $22,612 Company Water bill for the building that houses corporate $2,609 headquarters 49,976