Wayne 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 Wayne Company. Calculate total PRODUCT costs for Wayne Company.

Direct Labor $24,279

Sales and Marketing Expenses $28,752

Metal to make the exterior shell of the washing machines $74,799 Electricity to run the machinery in the factory $10,627 Salary of the manager who oversees manufacturing $8,573 Salary of the Chief Operating Officer of the Company $24,387 Water bill for the building that houses corporate headquarters $2,342