Winner's sporting equipment manufactures sporting goods. selected costs from the past year include: plastics used to make products: $151,000heating and lighting costs for factory: $65,000factory janitor wages: $67,000costs of shipping to customers: $11,000lubricants used in factory equipment: $2,000lighting costs for sales office: $20,000depreciation on factory equipment: $23,000office supplies for sales office: $6,000insurance costs for factory: $13,000maintenance worker wages: $99,000freight in (on plastics): $7,500aluminum used to make products: $175,000assembly line worker wages: $142,000salaries of salespeople: $74,000period costs for winner's sporting equipment totaled