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. Purpose Direct Amount Materials 3,760 $ Property insurance for the factory Payroll check-payment to sales manager 1,960 Electricity for factory 560 Price lists for salespeople 108 I Product Costs Direct Labor