Consider the following costs incurred in a recent period:
| Direct materials......................................... | $33,000 |
| Depreciation on factory equipment........... | $12,000 |
| Factory janitor’s salary.............................. | $23,000 |
| Direct labor................................................ | $28,000 |
| Utilities for factory.................................... | $9,000 |
| Selling expenses........................................ | $16,000 |
| Production supervisor’s salary................... | $34,000 |
| Administrative expenses........................... | $21,000 |
11 years ago
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