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Wooden Shed Company manufactures custom wooden sheds. Some of its costs from the past year include: Wages paid to maintenance
Shingles used for the roof Sales commissions Insurance costs for factory Freight - in (on raw materials) Utilities in factory
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Answer: C

Product Cost - Wooden Shed Company
Particulas Amount ($)
Wages to maintenance workers 60,600
Lumber used to build the product 80,400
Wages paid to assembly minus line workers 100,800
Singles used for the roof 15,700
Insurance cost of factory 21,700
Freight minus in on raw materials 3,500
Utilities in the factory 12,000
Factory supervisor salary 60,700
Depreciation on factory equipment 18,000
Lubricant used in factory equipment 500
Total Product Cost 373,900
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