Wolfville Company manufactures furniture at its Wolfville, Nova Scotia, factory. Some of its costs from the past year include: Depreciation on sales office $11,000 Depreciation on factory equipment $16,000 Factory supervisor salary $52,500 Sales commissions $23,000 Lubricants used in factory equipment $3,000 Insurance costs for factory $21,000 Wages paid to maintenance workers $115,000 Fabric used to upholster furniture $7,000 Freight-in (on raw materials) $5,500 Costs of delivery to customers $9,000 Wages paid to assembly-line workers $132,500 Lumber used to build product $72,000 Utilities in factory $44,500 Utilities in sales office $26,500 Product costs for Wolfville Company totaled $351,000 O $466,000 $492,500 $469,000