Smith Company manufactures washing machines in their own facility. They sell them to stores like Best Buy and Lowes for ultimate sale to the consumer. Here are some costs for Smith Company. Calculate total PRODUCT costs for Smith Company. Direct Labor $22,468 Sales and Marketing Expenses $21,574 Metal to make the exterior shell of $74,167 the washing machines Electricity to run the machinery in $10,393 the factory Salary of the manager who $8,203 oversees manufacturing Salary of the Chief Operating $16,037 Officer of the Company Water bill for the building that $2,771 houses corporate headquarters