(c) When Diane Buswell, controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items and amounts shown below (amounts are assumed). Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column.

Product Costs

Payee

Purpose

Amount

Direct Materials

Direct Labour

Manufacturing Overhead

Period Costs

Winona Agency

Property insurance for the manufacturing plant

3,240

$

$

$

$

Bill Johnson (sales manager)

Payroll checkpayment to sales manager

1,730

Xcel Energy

Electricity for manufacturing plant

420

Winona Printing

Price lists for salespeople

90

Jim Kaiser (sales representative)

Sales commissions

1,310

Dave Thill (plant manager)

Payroll checkpayment to plant manager

1,560

Dana Schultz (kayak assembler)

Payroll checkpayment to kayak assembler

790

Composite One

Bagging film used when kayaks are assembled; it is discarded after use

250

Fastenal

Shop suppliesbrooms, paper towels, etc.

880

Ravago

Polyethylene powder which is the main ingredient for the rotational molded kayaks

3,280

Winona County

Property taxes on manufacturing plant

5,630

North American Composites

Kevlar fabric for composite kayaks

5,160

Waste Management

Trash disposal for the company office building

610

None

Journal entry to record depreciation of manufacturing equipment

4,360

Totals

$

$

$

$