Tissue Ltd. manufactures facial tissues which are currently in high demand due to the pandemic. The following selected cost data is for the year ended December 31.

Description	Dollar Amount
Lubricants for factory equipment	$4,000
Cardboard tissue box	$215,000
Factory maintenance costs	$41,000
Delivery costs (customer)	$27,000
Pulp paper (tissues)	$88,000
Factory supervisor salary	$152,000
Property taxes on factory	$30,000
Research and development costs	$202,000
Wages of assembly line workers	$170,000
Marketing costs	$113,000
Customer order department costs	$82,000
Factory equipment depreciation	$54,000
Sales commission	$154,000