inocera Inc. is a designer, manufacturer, and distributor of
low-cost, high-quality stainless steel kitchen knives. A new
kitchen knife series called the Kitchen Ninja was released for
production in early 2016. In January, the company spent $600,000 to
develop a late-night advertising infomercial for the new product.
During 2016, the company spent $1,402,000 promoting the product
through these infomercials, and $819,000 in legal costs. The knives
were ready for manufacture on January 1, 2016. Ginocera uses a job
order cost...