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The Casual Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January: Timber: $25,000 Paint: $5,000 Glue: $500 Wages -

The Casual Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January:

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 equipment: $3,000

Depreciation - sales office equipment: $1,000

Utilities, insurance - factory: $6,000

Utilities, insurance - sales office: $2,000

Advertising: $8,000

Total costs: $90,000

The total manufacturing costs are:

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