The Horizon Cable Manufacturing Company incurred the following costs during their operating year ended December 31, 2022. The company manufactures a weather resistant high power cable they sell to SMUD and Washington Public Power. Raw materials purchased $ 114,000 Advertising expense $36,000 Depreciation on plant 42,000 Property taxes on plant 11,450 Property taxes on offices 3,750 Delivery expense 11,000 Labor costs assembly-line workers 196,365 Sales commissions 21,000 Factory supplies used 15,250 Sa