Swifty Company, a manufacturer of audio systems, started its production in October 2022. For the preceding 3 years, Swifty had been a retailer of audio systems. After a thorough survey of audio system markets, Swifty decided to turn its retail store into an audio equipment factory. Raw material costs for an audio system will total $76 per unit. Workers on the production lines are on average paid $15 per hour. An audio system usually takes 5 hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to $3,820 per month. Indirect materials cost $5 per system. A supervisor was hired to oversee production; her monthly salary is $3,490. Factory janitorial costs are $1,790 monthly.

Assuming that Swifty manufactures, on average 1,600 audio systems per month enter each cost item on your answer sheet placing the dollar amount per month under the appropriate heading. Total the dollar amounts in each columns.