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Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include: Plastics used to make products $151,600 Heating and lighting costs for factory

Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include:

Plastics used to make products

$151,600

Heating and lighting costs for factory

$65,500

Factory janitor wages

$67,100

Costs of shipping to customers

$11,300

Lubricants used in factory equipment

$2,200

Lighting costs for sales office

$20,600

Depreciation on factory equipment

$24,000

Office supplies for sales office

$6,200

Insurance costs for factory

$13,300

Maintenance worker wages

$99,400

Freightminusin

(on plastics)

$8,400

Aluminum used to make products

$175,000

Assemblyminusline

worker wages

$142,200

Salaries of salespeople

$74,100

Period costs for Winner's Sporting Equipment totaled>?

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