(Not a repeat question.) The Gym Company produces weights in different sizes and sells them to gym equipment distribution companies who in turn sell them to various gyms such as Boston Sports Club or Gold's Gym. The manufacturing plant occupies 70% of the total buildings and grounds. Approximately 80% of the utilities are for the manufacturing plant. External vendors provide all of the materials and supplies. The sales force is paid entirely on commissions. Advertising spending is set by contract at beginning of the year. At full capacity, the plant is capable of producing 500,000 units per year. This year, The Gym Company manufactured and sold 400,000 units. Information on their costs is listed in the table below. Item 31-Dec-2006 During the Year $20,000 1-Jan-2006 $60,000 72,000 40,000 88.000 50,000 $1,310,250 1,334,250 1,284,250 $164,500 236,500 Raw materials inventory Work-in-process inventory Finished goods inventory Total manufacturing costs Goods available for sale Cost of goods sold Purchases of raw materials Marketing salaries Non factory administrative salaries Factory maintenance staff salaries Direct labor Building rental Advertising Utilities (Electricity, water, phone...) Indirect labor Sales commissions (5% of sales) Factory equipment depreciation 235,000 154.000 250,000 148,000 120,000 110,000 98,400 365,000 The nuanca nroduct coct norminit ac defined by CAAD of nonductenroduced in manufacturing in 2006 wac: 72F VT pe (Not a repeat question.) The Gym Company produces weights in different sizes and sells them to gym equipment distribution companies who in turn sell them to various gyms such as Boston Sports Club or Gold's Gym. The manufacturing plant occupies 70% of the total buildings and grounds. Approximately 80% of the utilities are for the manufacturing plant. External vendors provide all of the materials and supplies. The sales force is paid entirely on commissions. Advertising spending is set by contract at beginning of the year. At full capacity, the plant is capable of producing 500,000 units per year. This year, The Gym Company manufactured and sold 400,000 units. Information on their costs is listed in the table below. Item 31-Dec-2006 During the Year $20,000 1-Jan-2006 $60,000 72,000 40,000 88.000 50,000 $1,310,250 1,334,250 1,284,250 $164,500 236,500 Raw materials inventory Work-in-process inventory Finished goods inventory Total manufacturing costs Goods available for sale Cost of goods sold Purchases of raw materials Marketing salaries Non factory administrative salaries Factory maintenance staff salaries Direct labor Building rental Advertising Utilities (Electricity, water, phone...) Indirect labor Sales commissions (5% of sales) Factory equipment depreciation 235,000 154.000 250,000 148,000 120,000 110,000 98,400 365,000 The nuanca nroduct coct norminit ac defined by CAAD of nonductenroduced in manufacturing in 2006 wac: 72F VT pe