Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include Plastics used to make products $151,000 Hosting and lighting costs for factory $65,700 Factory janitor wages $67,300 Costs of shipping to customers $11,800 Lubricants used in factory equipment $2800 Lighting costs for sales office $20 300 Depreciation on factory equipment $23,800 Omice supplies for salos office $6200 Insurance costs for factory 0 13,000 Maintenance worker wagos $99,300 Frought in (on plastics) $7900 Aluminum used to make products $175,600 Assembly.line worker wages $143,000 Salaries of salespeoplo $74,200 Product costs for Winner's Sporting Equipment totaled $749,400 $740,800. $728,500 $616,500