=+El 1-2

; 4. Pension cost, $0.50 per employee hour on the job 5. Hourly wages ofmachine operators 6. Rent on warehouse, $5,000 per month plus $5 per square foot ofstorage 7. Refrigerant used in refrigeration equipment 8. Pepperoni 9. Dough 10. Tomato paste 11. Property taxes, $50,000 per year on factory building and equipment 12. Electricity costs, $0.08 per kilowatt-hour 13. Salary ofplant manager 14. Straight-line depreciation on the production equipment 15. Janitorial costs, $3,000 per month