Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past yearinclude:

Wages paid to factory maintenance workers

$60,900

Fabric used to make the shoe

$80,800

Wages paid to

assemblyline

workers

$100,800

Carbon rubber used to construct the sole of the shoe

$15,600

Sales commissions

$7,200

Insurance costs for factory

$21,300

Freightin

(on rawmaterials)

$3,100

Utilities in factory

$12,500

Factory supervisor salary

$60,500

Depreciation on factory equipment

$18,500

Utilities in sales office

$26,000

Costs of delivery to customers

$8,900

Depreciation on sales office

$1,100

Lubricants used in factory equipment

$300

Manufacturing overhead costs for Ultr Trail Running Company totaled