Stony Electronics Corporation manufactures a portable radio designed for mounting on the wall of the bathroom. The following list represents some of the different types of costs incurred in 2021 for the manufacture of these radios: Printed circuit boards used in radios Insurance on the factory Direct labour $400,000 5,750 325,900 Rent on the production facility 50,000 Supervision in the production facility 190,000 Factory utilities 35,600 Cost of maintaining and repairing production equipment 34,000 Indirect labour in the production facility 76,800 Depreciation on manufacturing equipment 23,500 Cost of plastic used to make radio case 130,000 Sales commissions 80,000 Sales salaries 123,780 Advertising 45,000 Salary of the factory assistant in the production facility 67,000 Depreciation on equipment in the head office 28,000 Salary of the office assistant in the head office 54,000 Accounting staff 255,000