Wheelers Bike Company manufactures custom racing bicycles. The company uses a job order cost system to determine the cost of each bike. Estimated costs and expenses for the coming year follow: Bike parts $ 354,800 Factory machinery depreciation 60,000 Factory supervisor salaries 139,000 Factory direct labor 209,190 Factory supplies 42,400 Factory property tax 28,250 Advertising cost 21,500 Administrative salaries 48,000 Administrative-related depreciation 24,700 Total expected costs $ 927,840 Required: Ca