quail company builds snowboards. quail company has reported the following costs for the previous year. assume no production inventories. cost of fiberglass (raw material) $ 98,000 factory rent $ 59,000 advertising $ 132,000 utilities for factory $ 24,000 wages of assembly workers $ 99,000 production supervisor salary $ 56,000 sales manager salary $ 42,000 factory property taxes $ 20,000 depreciation on production equipment $ 20,000 cost of bindings (raw material) $ 27,000 screws $ 2,300 wages of snowboard painters $ 72,000 wages for maintenance workers $ 32,000 a. compute the direct material costs.