The Casual Furniture Company manufactures outdoor furniture, and incurred the following costs during the month of January: Timber $25 000 Paint $5 000 Glue $500 Wages—assembly personnel $20 000 Wages—factory supervisor $3 500 Factory cleaner's wages $2 000 Sales commissions $10 000 Administrative staff salaries $4 000 Depreciation—factory equipment $3 000 Depreciation—sales office equipment $1 000 Utilities, insurance—factory $6 000 Utilities, insurance—sales office $2 000 Advertising $8 000 Total costs $90 000 The product costs are: