The following cost data for the year just ended pertain to Heartstrings, Inc., a greeting card manufacturer: Service department costs Direct labor: wages Direct labor: fringe benefits Indirect labor: fringe benefits Fringe benefits for production supervisor Total overtime premiums paid Cost of idle time: production employees Administrative costs Rental of office space for sales personnel Sales commissions Product promotion costs Direct material used Advertising expense Depreciation on factory building Cost of finished-goods inventory at year-end Indirect labor: wages Production supervisor's salary $ 100,000 545,000 96,000 32,000 11,000 55,000 40,000 150,000 15,000 4,000 0,000 2,200,000 98,000 116,000 115,000 141,000 $46,000 All services are provided to manufacturing departments SCost of idle item is an overhead item; it is not included in direct-labor wages given above tThe rental of sales space was made necessary when the sales offices were converted to storage space for raw material