year. Annual cost data at full capacity folius Direct labor Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation, administrative office ecupipent. Lease cost, factory equipment indirect materials, factory. Depreciation, factory bulding Administrative office supplies foilingh .... Administrative office solaries. Direct materials used (wood, bolts, etc) Utilities, factory $118,000 $50,000 $40,000 $3,500 $80,000 $2,500 $4,000 $12,000 $6,000 $10,000 $3,000 $60,000 $94,000 $20,000 tevearat cost of one patio set. brother-in-liwh? seiling "at oust