Your friend, Suzie Chang, 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 $ 3,120
Company advertising 1,040
Wages paid to assembly workers 31,100
Depreciation for salespersons’ vehicles 2,110
Screws 525
Utilities for factory 855
Assembly supervisor’s salary 3,620
Sandpaper 175
President’s salary 5,140
Plastic tubing 4,000
Paint 280
Sales commissions 1,310
Factory insurance 1,080
Depreciation on cutting machines 2,130
Wages paid to painters 7,650
Assume that Suzie Chang has decided to begin production of her outdoor children’s toy and that screws, sandpaper