Smith company manufactures washing machines in their own facility. they sell them to stores like best buy and lowes for ultimate sale to the consumer. here are some costs for smith company. calculate total product costs for smith company. $20906 direct labor sales and marketing expenses metal to make the exterior shell of $50181 the washing machines electricity to run the machinery in $18939 the factory $23289 salary of the manager who oversees manufacturing $8204 salary of the chief operating officer of the company water bill for the building that houses corporate headquarters $16665 $2100