=+The following is a list of costs that were incurred in the production and sale of boats:

a. Commissions to sales representatives, based upon the number of boats sold.

b. Cost ofboat for “grand prize” promotion in local bass tournament.

c. Memberships for key executives in the Bass World Association.

d. Cost of electrical wiring for boats.

e. Cost of normal scrap from defective hulls.

f. Cost ofmetal hardware for boats, such as ornaments and tie-down grasps.