The Casual Furniture Company manufactures outdoor furniture and incurred the following costs during January. The production costs for January are: Timber $25,000 Paint 5,000 Glue 500 Wages--assembly personnel 20,000 Wages--factory supervisor 3,500 Factory cleaner's wages 2,000 Sales commissions 10,000 Administrative staff salaries 4,000 Depreciation-factory 3,000 equipment Depreciation-sales office 1,000 equipment Utilities, insurance--factory 6,000 Utilities, insurance--sales 2,000 office Advertising 8,000 Total costs $90,000