Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzie's product will target two groups: day care centers in warm climates and home school programs. Her company is Jiffy Jet and costs for last month follow: Factory rent Company advertising wages paid to assembly workers Depreciation for salespersons' vehicles Screws Utilities for factory Assembly supervisor's salary $ 3,090 1,110 31,200 2,160 580 820 3,600 Sandpaper 145 President's salary 5,060 Plastic tubing 4,020 Paint 215 Sales commissions 1,390 Factory insurance 1,010 Depreciation on cutting machines 2,020 wages paid to painters 8,400