Table 5-1. Copper Company Payment Period Monthly Monthly Quarterly Cost $3,000 1,100 1,200 Cateogry Cost Rent Utilities Insurance Property Taxes Steel Forming Labor Price Annually Per Shelf Per Shelf Per Shelf Per Shelf 6,000 9.00 0.25 0.75 20.00 Refer to Table 5-1. Copper Company has annual fixed costs of $69,600 $60,000 $56,400 $5,300 $135,600