1) Computer parts cost to make each computer is $200 2) The computers are made by assembly worker who get paid $25 for each computer 3) Utility cost for making each computer is $5 per machine hour, 2 machine hour per computer 4) If the business have had rented out the current factory workshop, the annual rental income should have been $150,000 more 5) Factory supervisor's monthly salary $4,500. 6) Machine equipment depreciation for computer factory 7) Sales manager's monthly salary $3500 8) Sales department copier machine depreciation $2,000 per year 9) Sale person get paid $100 based on the number of computer sold