Question 1 View Policies Current Attempt in Progress Mice Cichanowski founded Wenorah Cance and later purchased Current Designs a company that designs and manufactures kayaka Thekayak-manufacturing facility is located just a few minutes from the conce company's headquarters in Winona, Minnesota Current Designs makes kayaks using two different processes. The rotational molding grocesses High temperature to melt polyethylene powder in and rotating metal mold to produce a complete kayak ulard deck in a single piece These kayaks are less above and less expensive for the company to produce and sell les other kayaks use the vacuum-based composite lamination process (which we will refer to as the composite process. Layers of fiberglass or Kaviar are carefully placed by hand in a mold and are bonded with resin. Then a high-pressure vacuum is used to eliminate any scess resin that would otherwise add weight and reduce strength of the finished kayak These kayaks require a great deal of skilled labor es each botis Individually finished the equite finish of the case composite kaysere to Current Designs tag iine A work of art made for the Current Designs has the following managers Mke Cichanowskt CEO Diane we Controller Deb Welch Purchasing Manager Johnson Sales Manager Dave Thil, Kayak Plant Manager Rick Thrune Production Manager for Composite Kayaks le When Diane Buswel controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items and amounts shown below amounts are med. Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column Direct Materials Product Costs Direct Labour Manufacturing Overhead Period Costs 5 5 S Payee Purpose Amount Winona Agency Property insurance for the manufacturing plare 3.500 5 Das Jahroon isaks manager) Payroll crack-payment to sales manager 1720 Xcel Energy Electricity for manufacturing plant 430 Winona Printing Pricelists for salespeople B0 Jim Kaiser sales representative Sales commissions 1370 Dave Thillane maraper) Payroll crack-payment to plant murager 1400 Dana Schultz kayak semble) Payroll ched-puyment to kayak assembler 700 Composite One Beingimused when Kayaks are embed: it is discarded after use 240 Fastenal Shop supplies-brooms paper towels.etc 880 Rav Polyethylene powder which is the main ingredient for the rotational moloed kayaks 3.270 Winona County Property toes on Manufacturing plant 5.280 North American Composites Kerda fabric for composite kayaks 4740 Waste Management Trash disposal for the company office building 600 None Journal entry to record depreciation of manufacturing equipment 4820 Total $ $ 5 $